2025-VIL-2188-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Duty drawback, Supplementary claim, Limitation period - The appellant is a limited company engaged in the business of exports. The appellant had exported Men's Cotton Knitted Vests and Gents Cotton Knitted T-Shirts to a unit at Falta Special Economic Zone (FSEZ) and claimed duty drawback. The drawback claims were initially processed and sanctioned. However, the appellant later sought re-valuation and re-consideration of the drawback amount. After several communications, the matter was referred to the Apparel Export Promotion Council (AEPC), which opined that the value of the T-Shirts should be higher than what was initially considered. The appellant then filed supplementary drawback claims under Rule 15 of the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995 - Whether the supplementary drawback claims filed by the appellant were barred by limitation under Rule 15 of the Drawback Rules - HELD - The supplementary drawback claims filed by the appellant were not barred by limitation under Rule 15 - The cause of action for the supplementary claims arose only on the date the appellant received the AEPC's valuation, which was October 5, 2007. The appellant filed the supplementary claims on January 3, 2008, which was well within the 3-month limitation period prescribed under Rule 15 - The appellant had also reminded the authorities about the pending claims, indicating due diligence on their part - Accordingly, the Tribunal set aside the orders passed by the Development Commissioner rejecting the supplementary claims as time-barred, and remitted the matter back for consideration of the claims on merits as per the AEPC's re-valuation - The appeals filed by the appellant were allowed
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