Show cause notice issued beyond the period of 3 years of payment of duty drawback not sustainable

Raghav International Vs Union Of India & Anr. (Gujarat High Court) Gujarat High Court held that it is settled legal position that authority cannot issue show cause notice after a period of three years for assessment/ export period. Accordingly, notice cannot be issued beyond the period of 3 years of payment of the duty drawback. Facts- The petitioners are before this Court seeking to mainly challenge the show-cause notice issued by the respondent Authority after a period of about more than six/ten years, which are not permissible as per the settled legal position. Conclusion- This Court ha...