Delhi HC Flags Rampant Misuse Of Duty Drawback Scheme By Exporters, Says No Limitation For Proceeding Against Availment Of Excess Duty

Delhi High Court flagged the rampant misuse of the duty drawback scheme by exporters and stated that there is no limitation period for proceeding against the availment of excess duty. Duty drawback allows exporters to claim refunds on duties paid for inputs used in exported goods. The court's observation of misuse indicates concerns about fraudulent claims. The absence of a limitation period for action against excess avilment implies that authorities can investigate and take action even after a significant time has passed.