Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Rule 16 of 1995 Drawback Rules Inapplicable Post-Repeal Unless Claim Pending on 01.10.2017 : CESTAT Mumbai Bars Rs. 7.73 Crore Recovery
CESTAT Mumbai rules that recovery of duty drawback under Rule 16 of the 1995 Drawback Rules is barred after its repeal on 01.10.2017, unless a claim was pending on that date. The tribunal set aside a Rs. 7.73 crore demand, clarifying the limited saving effect of repealed provisions in customs law.