2024 (11) TMI 950 - SCH - Customs

Jurisdiction of tribunal to entertain appeal related to duty drawback - Validity of Notice u/s 128A(3) of the Customs Act, 1962 - recovery of Duty Drawback erroneously sanctioned and paid to the Firm alongwith interest - As decided by HC 2023 (12) TMI 695 - DELHI HIGH COURT it would be erroneous to accept that the entitlement of the Firm claiming payment of Drawback cannot be considered by the learned CESTAT, but the Revenue s demand for recovery of the erroneously paid Duty Drawback, can be considered by learned CESTAT. This would lead to a situation where if the Drawback is not fully sanctioned by the Revenue, and the Revenue later claims the refund of the partly paid Drawback, the assessee resisting the Revenue s claim for recovery of the part Drawback would have to appeal before the learned CESTAT, but claim payment of the remaining part of the Drawback before another authority. There is merit in the contention that the Revenue s appeal is grossly delayed. Where the Revenue originally had not taken any objection on the appeal being heard by the learned CESTAT, and had also, following the order of the learned CESTAT, sanctioned refund of the Drawback, the Firm should not be left remediless - opportunity granted to the Firm to prefer a revision, under Section 129DD of the Customs Act HELD THAT -Appeal admitted. Stay as prayed is granted pending disposal of the Civil Appeal. Accordingly, IA is disposed of.

Summary

The Supreme Court admitted the appeal and granted stay as prayed for in I.A. No. 107988 of 2024 pending disposal of the Civil Appeal. IA No. 107988/2024 is disposed of.