The assessee accounted for the refund of duty drawback when it got the right to receive the duty drawback,  which was nothing but the mercantile system of accounting. This fact had not been disputed by the authorities in any of the previous years. In the peculiar facts and in the circumstances of the present case, the income would be receivable only when the income accrued to the assessee and income would accrue to the assessee only when the assessee got such a right to receive the income. The assessee would get a right to receive it only when it was sanctioned to the assessee by the customs authorities and not when the assessee made a claim therefor. Accordingly, the amount  is  taxable in the subsequent AY. 2019-20 and not in the year in question. Followed, CIT (LTU) v. Ssea Brown Boveri L td (2020) 427 ITR 166 (Karn)(HC and CIT v. Sriyansh Knitters P. L td (2011) 336 ITR 235   (P&H) (HC) (AY. 2018-19)