1997 (7) TMI 509 - Commissioner - Customs

Summary

The appeal was against the rejection of a drawback claim for exported moulds due to being time-barred. The appellant had filed the claim on 22-12-1993, but it was returned as provisional assessment was not finalized. The claim was rejected on 28-10-1996. The appellate authority found the claim should have been considered on merit and remanded the case for further examination and disposal of the claim.