2017 (6) TMI 1359

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..... ibes, 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 20 .....

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..... the order, the Tribunal has, clearly, stated that the time bar provision will not apply in this matter . 3. Needless to say, since, the Revenue has not come up by way of cross objection, they cannot raise any cavil about limitation of three months prescribed in the Circular. 4. We may also indicate that neither Rule 12(1)(a) of the Customs, Central Excise Duties and Service Tax Drawback Rul .....

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