TMI Blog2023 (7) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... for Section 149, the reading of general period of limitation under Article 137 of the Limitation Act, 1963 of three years appears proper - It is accordingly held that when the period has not been specifically provided in the statute, period upto three years can be construed as a reasonable period and all concerned can act accordingly. It is also pointed out that under general law of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he conversion has been sought from DFIA to Drawback Scheme. In support of his submission he relies on the following decisions: Mahalaxmi Rubtech Vs UOI 2021 (3) TMI 240 Gujarat High Court Lykis Ltd. vs CCE Mundra Order No. A/10398/2020 dated 04.02.2020-CESTAT AHMEDABAD affirmed by Gujarat High Court reported as 2021 (377) ELT 646 (Guj.) V.R.A. Cotton Mills vs CC Jamnagar 2014 (309) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich indicates that the exporter can seek conversion in any case within the period of three months from the date of let export order. 3. In rebuttal the learned Advocate additionally also relies upon the decision of Autotech Industries (India) Pvt. Ltd. as reported in 2022 (380) ELT 364 (Tribunal Chennai) which after taking note of the CBEC Circular allows such conversion within the general law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly, hold that when the period has not been specifically provided in the statute, period upto three years can be construed as a reasonable period and all concerned can act accordingly. We also like to point out that under general law of limitation the courts are allowed to condone the period of three years as mentioned in the Limitation Act, as per the specific circumstances on case to ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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