2007 (3) TMI 591

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..... cts on records appellants exported pens and refills during the period 1997-1999 and received drawback of Rs. 7,26,844/- (Rupees seven lakhs twenty-six thousand eight hundred forty-four only). Inasmuch as, sale proceeds of the exported goods were not realized by the exporter within the period allowed by the appropriate authority, proceedings for recovery of draw-back amount were initiated against t .....

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..... by limitation by the original adjudicating authority in terms of Rule 16A(4) of the Drawback Rules. Appeal against the above order did not succeed before Commissioner (Appeals). Hence the present appeal. 3. After hearing both the sides, I find that in terms of the provisions of Rule 16A(4) of Customs and Central Excise Duties Drawback Rules, 1995, where sale proceeds are realised by the exporte .....

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..... where deposits are made during the investigation, limitation under provisions of Section 11B is not attracted. However, I find that the ratio of the above decisions are not applicable to the facts of the present case. Firstly, the issue in the present appeal relates to refund of recovered duty drawback, which has to be dealt with in accordance with the specific provisions of Rule 16A(4) of Drawbac .....

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