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TMI Blog2001 (12) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ,082/- Drawback which was deposited by them earlier. 2. At the outset Shri Jagdish Singh, learned DR, mentioned that a Misc. Application has been filed by the Revenue on the aspect of maintainability of the appeal filed by the Appellants. He submitted that the subject matter of the appeal relates to a refund claim of the Drawback amount on export of Readymade Garments; that as per proviso to Section 129A(1) of the Customs Act no appeal lies to the Appellate Tribunal in respect of any order relating to payment of Drawback; that as in the present matter the amount of refund relates to payment of Drawback only, the Appellate Tribunal has no jurisdiction to decide the present appeal. He relied upon the decision in the case of Bajaj Organics L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the maintainability of their appeal before the Tribunal; that Section 129A of the Customs Act only prohibits matters relating to payment of Drawback as provided in Chapter X of the Customs Act and Rules made thereunder; that the present matter does not relates to the payment of Drawback amount under Chapter X of the Customs Act or the Rules made thereunder; that the Drawback had already been sanctioned to them and the amount had been paid; that subsequently the said amount was deposited on coersion by the DRI officials and as the earlier Order sanctioning the Drawback has not been reviewed, the amount got wrongly deposited from them is refundable to them; that the issue relates to refund of amount got wrongly deposited and not to payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h alleged object and policy of the Act. He contended that as the proviso to Section 129A(1) bars the jurisdiction in the matter of payment of drawback no other construction can be placed on these words to bar the jurisdiction of the Tribunal in respect of recovery of amount wrongly taken from the Appellants. 4. We have considered the submissions of both the sides. Proviso to Section 129A of the Customs Act provides as under :- Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in Clause (b) if such order relates to : (a) ..................... (b) .................... (c) Payment of drawback as provided in C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also relied upon the decision in the case of Naval Kishore Bangard (supra), wherein the appeal was filed against the confirmation of demand in respect of the drawback amount wrongly paid and the interest amount ordered to be charged. The Tribunal held that the Tribunal is not competent to hear the appeal. The Appellate Tribunal in the case of Premium Intertrade Pvt. Ltd. v. CCE [2001 (136) E.L.T. 217 (Tri.-Mumbai) = 2001 (42) RLT 354] considered the provisions of proviso to Section 129A of the Customs Act. The Tribunal held that the provisions of Sections 74 and 75 of the Act and the Rules made thereunder laid down the system not only of the grant of drawback but also of the recovery of drawback wrongly paid. Reading the entire gamut of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim of refund relating to duty on grounds of rebate and also interest are indivisible and one and the same, Law would not permit to separate the issue relating to interest on rebate and confer jurisdiction on this Tribunal to adjudge the same. It is also settled law that when the Parliament in its wisdom has expressly ousted the jurisdiction of this Tribunal it cannot be assumed indirectly in a limited way in respect of a matter to which the ouster applies. The ratio of the decision in the case of Ram Narayan, relied upon by the learned Advocate is not applicable to the facts of the present matter as the facts are entirely different. The issue involved in Ram Narayan case was whether he was entitled to specific performance of the agr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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