HC denies to relax delay in making drawback claim by assessee as act of non-reversal of credit was d

Excise & Customs : Where assessee had taken credit of additional duties of customs and had re-exported goods on which credit had been taken : (a) Cenvat Credit taken earlier was reversible and (b) duty drawback of said duties could not be allowed when Cenvat Credit had been reversed after more than 5 years from re-export and more than 3 years from department pointing out erroneous Cenvat Credit