Recovery of duty drawback beyond three years is barred by limitation: Madras HC

New Sun Innovaation Vs Assistant Commissioner of Customs (Madras High Court)

Madras High Court held that recovery of availed duty drawback beyond period of three years from the date of respective shipment is barred by limitation. Accordingly, it is directed to reconsider the matter after affording personal hearing as order was passed in violation of natural justice.

Facts- This writ petition has been filed challenging the impugned order-in-original, dated 16.12.2023. Under the impugned order-in-original, the 1^st respondent has confirmed the demand

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