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2019 (10) TMI 803 - PUNJAB AND HARYANA HIGH COURTRecovery of Duty Drawback - goods were exported during 2010-2013 and Show Cause Notice was issued on 30.7.2018 - rejection of declared Free on Board (FOB) value of the goods already exported - demand of drawback disbursed post export of goods - recovery of Rule 16 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 - HELD THAT:- In the present writ petitions, concededly identical questions as raised in M/S FAMINA KNIT FABS THROUGH ITS PARTNER VERSUS UNION OF INDIA AND ORS. [2019 (9) TMI 970 - PUNJAB AND HARYANA HIGH COURT] and M/S JAIRATH INTERNATIONAL AND ANR. AND RAJESH DHANDA VERSUS UNION OF INDIA AND ORS. [2019 (10) TMI 642 - PUNJAB AND HARYANA HIGH COURT] are raised - In both judgments, we have held that inspite of availability of alternative remedy available under 1962 Act, writ petition is maintainable in view of involvement of pure questions of law as well jurisdiction and law enunciated by Hon’ble Supreme Court and followed by this court time and again. Reasonable period of limitation to issue show cause notice raising demand of duty drawback - HELD THAT:- Hon’ble Supreme Court in STATE OF PUNJAB VERSUS BHATINDA DISTRICT CO-OP. MILK P. UNION LTD. [2007 (10) TMI 300 - SUPREME COURT] and this court in M/S GUPTA SMELTER PRIVATE LIMITED VERSUS UNION OF INDIA AND ANOTHER [2018 (11) TMI 502 - PUNJAB AND HARYANA HIGH COURT], M/S GPI TEXTILES LIMITED VERSUS UNION OF INDIA AND OTHERS [2018 (9) TMI 25 - PUNJAB & HARYANA HIGH COURT], and COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH VERSUS HARI CONCAST (P) LTD. [2009 (4) TMI 170 - PUNJAB AND HARYANA HIGH COURT], we have held that period of 5 years from the date of export/assessment is a reasonable period. Petition allowed.
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