Madras HC says Drawback Recovery Cannot Be Kept Open Indefinitely

Sakthi Shoes had received drawback on exports made between 2005 and 2010. A recovery notice was issued only in 2018 on the ground that proof of export proceeds realisation had not been produced. The High Court held that the unexplained delay was unreasonable and set aside the recovery, directing refund of the ₹3.51 lakh drawback recovered.