2017 (6) TMI 1359 - HC - Customs

Duty Drawback - applicability of time limit of three months provided in the Circular No.36/2010-Cus., dated 23.09.2010 - HELD THAT - Neither Rule 12(1)(a) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, nor Section 149 of the Customs Act, 1962, prescribes, any time limit for processing the claim of duty drawback - Furthermore, Mr.Chopda, has not been able to show any other provision in the Act or, the Rules framed thereunder, which provide for a time limit for processing the claim lodged for duty drawback. The Tribunal has not accepted the stand of the Revenue that the Assessee's claim can be subject to time limit, as provided in the 2010 Circular - the appeal is dismissed as withdrawn.

Summary

Issues:
1. Apprehension regarding the time limit for duty drawback claim as per Circular No.36/2010-Cus.
2. Interpretation of relevant provisions in Customs Act, 1962 and Customs Rules regarding time limit for processing duty drawback claims.

Analysis:
Issue 1: The appellant sought to withdraw the appeal citing apprehension that the Adjudicating Authority might subject the duty drawback claim to the three-month time limit specified in the Circular No.36/2010-Cus. However, the Tribunal explicitly stated in its order that the time bar provision would not apply in this case, thereby dismissing the Revenue's argument concerning the limitation period.

Issue 2: The High Court clarified that neither Rule 12(1)(a) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, nor Section 149 of the Customs Act, 1962, prescribe any specific time limit for processing duty drawback claims. The court emphasized that there is no provision in the Act or its related Rules that imposes a time constraint for handling duty drawback claims. The respondent failed to demonstrate any statutory provision that mandates a time limit for processing such claims.

In conclusion, the High Court dismissed the appeal as withdrawn, confirming that the time limit specified in the 2010 Circular was not applicable to the case. The court highlighted the absence of any statutory provision imposing a time limit for duty drawback claims under the Customs Act or related Rules. The application was deemed closed with no order as to costs.