Customs and Central Excise Duties Drawback Rules, 2017 › Customs and Central Excise Duties Drawback Rules, 2017

Rule 17. Repayment of erroneous or excess payment of drawback and interest

Customs and Central Excise Duties Drawback Rules, 2017

Official text

Rule 17.Repayment of erroneous or excess payment of drawback and interest. — Where an amount of drawback and interest, if any, hasbeen paid erroneously or the amount so paid is in excess of what the claimantis entitled to, the claimant shall, on demand by a proper officer of Customsrepay the amount so paid erroneously or in excess, as the case may be, andwhere the claimant fails to repay the amount it shall be recovered in themanner laid down in sub-section (1) of section 142 of the Customs Act, 1962 (52of 1962).

Judgments on Rule 17

Manasa Impex Services vs Commissioner Of Customs And Central Excise, Coimbatore) With — CESTAT, 21 Aug 2025. A customs broker's failure to perform duties under CHALR attracts disciplinary action under CHALR alone; a penalty under section 114 of the Customs Act requires proof of abetment or active collusion — involvement beyond…
Charan Singh Surjit Singh Gujral vs Union Of India And Ors — Bombay High Court, 15 Apr 2026. On a conjoint reading of Sections 54 and 56 of the CGST Act, the Department must process export IGST refunds in a time-bound manner and delayed refunds attract interest under Section 56, even where the Department claims…