...for drawback; but 75A deals with eligibility for interest on drawback. R. 5(4) of the Drawback Rules deals with the procedure to be complied with, in order to claim interest on drawback a...the date of receipt of the deficiency memo. Admittedly, the claim was filed under S. 74 for drawback on re-export of duty paid goods only and more clearly, the petitioner has not claimed interest on...pressed into service, where the claim is for interest on drawback under S. 75(A) of the Customs Act, 1962. Where any claim for interest on drawback is returned to the...

...the appeal filed by the appellants. He submits that in the instant case, the adjudicating authority rejected the claim of interest on the sanctioned drawback claim, under...date of filing a claim for payment of such drawback, there shall be paid to that claimant in addition to the amount of drawback, interest at the rate fixed under Section 27A from the date after the...of the Commissioner (Appeals), is appealable before the Joint Secretary (drawback). In the present case, the claim of interest against the payment of drawback was rejected by the Assistant...

...jurisdictional Commissioner and the appeal was heard and decided by the Tribunal allowing grant of the drawback. The issue now before the Tribunal is rejection of claim for interest by the appellants...these relate to grant of interest on drawback. He cites the decision of the Tribunal in the following cases :-(i)      Mercury Exports & Manufacturing (P) Ltd. v. Commissioner of Customs...Manufacturing (supra) and has decided that Tribunal would have jurisdiction to decide an appeal relating to interest on drawback where the drawback was allowed by the Tribunal. I see no reason to take a...

...recovered from the appellant to the extent of its customs component of Rs 46,06,890. The appellant's claim for interest at 24% on the entire amount of the drawback recovered from the appellant was also...-2006 WP (C) No. 4793 of 2003 partly allowed the writ petition and held that the appellant's claim for refund of the customs component of the drawback together with interest is rejected and the...drawback with interest.8. Being aggrieved by the order dated 21-9-1998, the appellant filed a revision petition which was disposed of vide order dated 11-6-1999 relying upon...

...[Order]. - The appellant has filed this appeal against the order to recover the ineligible drawback claim along with the interest passed by the Commissioner of Customs...garments which do not fall under DEPB scheme and they realised their mistake that duty drawback cannot be claimed for the above export and they are eligible to claim only Customs portion of drawback...credit availed by them, in that case their claim of duty drawback is to be allowed. To support his contention he placed reliance on Chandrapur Magnet Wires (P) Ltd. v. Collector of Cen...

...copy of the shipping bills as the claim for drawback.5. Ld. SDR submits that the dispute relates to interest on drawback claim and, therefore, the appeal against the.... 271-292/08 dated 26-3-08 [ (Tribunal)]. In pursuance of the Tribunal’s order, the drawback claims have been paid in October’ 08 and December’ 08 and interest was paid reckoning the due date for payment...of interest from the date of receipt of the Tribunal’s order. The appellants claimed interest reckoning date of Let Export order as the due date. The original authority rejected the claim for...

...mandamus directing the respondents to disburse drawback amount entitled to the petitioner along with applicable interest till the date of disbursement of the drawback claim.T.S Sivagnanam..., the writ petition is taken up for final disposal.2. The petitioner seeks for a direction upon the respondents to disburse the drawback amount along with the interest till the date of...

...the Joint Secretary (drawback). In the present case, the claim of interest against the payment of drawback was rejected by the Assistant Commissioner of Customs, which was upheld by the Commissioner...made to the appellants. Hence, the claim of interest is arising out of payment of drawback under Section 75 of the Act. In our considered view, in the present case, the payment of interest is related...(supra). In that case, the order of the drawback claim was passed by the Commissioner. The payment of interest was on the basis of the order of the Commissioner. In the present case, the drawback payment...

...Mandamus, directing the 3rd respondent to pay and settle the interest at the rate of 18% payable on the sanctioned and paid Duty Drawback Claim amount entitled to the petitioner for the period...3rd respondent herein, to pay and settle the interest at the rate of 18% payable on the sanctioned and paid Duty Drawback Claim amount entitled to by the petitioner, for the period...within a period of one month from the date of filing a claim for payment of such drawback interest at the rate fixed under Section 27-A from the date after the expiry of the said period of one month is payable to the petiti...

...would be entitled to interest for the period after one month of the order dated 31.05.2012 till the actual date of payment of drawback. The claim of the appellant for granting interest from the date...LEO. In absence of firm value of exported goods, the duty drawback claim could not be considered to be a complete claim on the date of LEO. Thus the 4 ...complete claim for drawback arose from that date only. Accordingly, interest is to be granted from one month after the date of order-in- original dropping proceedings i.e. one month after 31.05.2012...

...[Order]. - While Revenue has come in Appeal on the ground that refund is not admissible when the Respondent has claimed the drawback, assessee’s claim is that they have not...received any drawback in respect of the same export. Ld. Counsel Shri Chadha submits that the assessee has not been enriched by any double claim i.e. drawback on one hand and the refund of Service...in mind, examination of record to ensure that the Appellant has not been benefited by any drawback claim for the same export. Para 5.5 of the Appellate order throws light that the Appellant did not...

...D.N Panda:— While Revenue has come in Appeal on the ground that refund is not admissible when the Respondent has claimed the drawback, assessee's claim is that they have not received any...drawback in respect of the same export. Ld. Counsel Shri Chadha submits that the assessee has not been enriched by any double claim i.e drawback on one hand and the refund of Service Tax of Rs. 40,417...to ensure that the Appellant has not been benefited by any drawback claim for the same export. Para 5.5 of the Appellate order throws light that the Appellant did not claim any drawback of Service Tax...

..., 7-7-2005 is liable to be set aside and I do so. Since the appellant have not been granted appropriate opportunity of personal hearing before rejection of his drawback claim, in the interest of..., 1962, was filed by appellant. The said drawback claim was allowed and the appellant was given a cheque of Rs. 1,48,648/-. Subsequently the appellant was directed to refund the cheque amount to...both sides and perused the record. It is surprising to note that the drawback claim as filed by the appellant originally was sanctioned by the authorities and the appellant was given a cheque bearing...

...DIRECT THE RESPONDENTS TO PAY THE DUTY DRAWBACK CLAIM OF THE PETITIONER IN TERMS OF ORDER IN APPEAL NO.45 OF 2020 DTD 6.3.2020 ANNEXURE-F PASSED BY THE ... to the respondents to pay duty drawback claim to the petitioner in terms of the Order-in-Appeal No.45/2020 dated 06.03.2020 passed by the Commissione...Order dated 06.03.2020 and disburse the duty drawback claim in favour of the petitioner together with applicable interest in accordance with law at the earliest. In support of his contentions...

...well as exported. They have wrongly claimed the drawback on the export goods where they have not paid duty on Hexane gas. For that reason it cannot be held that they have taken drawback claim with an intention to take doubl.... To manufacture the said De-oiled cake, they procure Hexane gas without payment of duty. After exportation of the goods, they claimed duty drawback available on the export goods. The claim was...sanctioned. Later-on, it was revealed that the appellants have procured the Hexane gas without payment of duty and also availed drawback claim which was not admissible. Impugned proceedings were initiated...

...claim of drawback and has paid back the excess drawback along with interest. Section 114 of the Customs Act provides.... 2. The appellant herein is a CHA by name M/s. Micro Clearing Agency. The appellant filed a shipping bill on behalf of M/s. Aeroflex Industries Ltd., Raigad under claim for drawback. A...drawback along with interest of ` 95,153/- was recovered from the exporter. The adjudicating authority also imposed a penalty of ` 50,000/- on the appellant-CHA under the provisions...

...duty drawback claimed along with interest till the date when the conversion is allowed. Further, he submits that they are entitled for conversion of shipping bill from drawback scheme to advance licence...the Customs Act, 1962, therefore, their claim for conversion from duty drawback scheme to advance licence scheme be granted. 4. Learned SDR strongly opposed the contention of...submitted that the adjudicating authority has considered their claim from all the angles and thereafter has come to the decision that their request for conversion from duty drawback scheme to advance licence...

...that in terms of Section 75A(2) of the Customs Act, 1962, on a claim for excess payment of Drawback, the interest payable is automatic as per the provision of the Act and no...Assistant Commissioner(Drawback)ACC in his proceedings F.No.TA/Genl./203064/2003-04/DBK-ACC dated 5.1.2004 gave the details as to how the excess amount is paid towards the drawback claim. According to the...second respondent, based on the factual details of the drawback claim, will be useful for deciding the present issue and the relevant portion is set out hereunder:- "I have carefully...

...alia for a direction to the respondents Revenue authorities to release an amount of Rs. 40 lakhs towards the claim of drawback along with interest as applicable under Section 75A of the Customs Act...Section 75A provides for payment of interest to the petitioners if the drawback claim is delayed beyond a period of one month, in that view of the matter, it would be prudent to direct the Department...Department ought to have proceeded and rendered the decision on the drawback claim of the petitioner.9. Learned Advocate Shri Jaimin Gandhi for the Department relied upon affidavit in reply...

...by the Revisional Authority allowing the revision applications of the department and rejecting the claim of the petitioner in respect of the All Industry Rate of Drawback and interest on delayed refund...(Appeals)-1, Indore vide order dated 29/12/2005 allowed the appeal by holding that the petitioner is eligible for all industry rate drawback claim in respect of the exports in question. In compliance of the said order, the Dy. Commi...petitions by setting aside the orders of the Commissioner (Appeals) and holding that the petitioner is not entitled to the drawback claim and consequently he is also not entitled to the interest on the...