Supplementary Drawback Claim Not Time-Barred When Cause Arose on Re-Valuation Date

Promising Exports Limited Vs Development Commissioner (CESTAT Kolkata) Customs, Excise and Service Tax Appellate Tribunal, Kolkata Bench decided two connected appeals challenging orders passed by the Development Commissioner, Falta Special Economic Zone (FSEZ), which had rejected supplementary duty drawback claims as time-barred under Rule 15 of the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995. The appellant, an export-oriented company, had supplied men’s cotton knitted vests and T-shirts to an FSEZ unit in February 2003 under duly endorsed invoices and claimed duty ...