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TMI Blog2014 (1) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORDER Heard both sides. 2. Both these appeals relate to similar issues and hence both the appeals are taken for hearing and disposal together. 3. At the outset, the learned DR raises a preliminary objection that the Tribunal has no jurisdiction to hear these appeals as these relate to grant of interest on drawback. He cites the decision of the Tribunal in the following cases :- (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim for interest by the appellants for delayed payment of drawback. I find that in a similar case in M/s. Marvel Apparels (supra), the Tribunal has distinguished the decision of the Tribunal in the case of Mercury Exports and 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 Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing the appeals. Being satisfied with the reasons for delay advanced by the ld. counsel, I condone the delay in filing both the appeals and allow both the miscellaneous applications for condonation of delay. 7. In both the cases, the lower appellate authority has held that the appellants become eligible for grant of drawback only by virtue of the Tribunal's order and therefore they cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the litigation mainly relates to the event of export itself. The claim if any with regard to drawback arose only as a subsequent event to the export inasmuch as till the issue of the CESTAT's order in favour of the appellants, the Order-in-Original passed by the Commissioner of Customs, Trichy holding that the export itself did not take place holds goods. The CESTAT in its final order gave the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt of abovesaid Hon'ble CESTAT order and not for the earlier period. Further, the appellants have not produced the required documents as per Rule 13(2) of Drawback Rules. In absence of any such relevant required documents, the appellants are not eligible for interest for the period earlier to Hon'ble CESTAT's order dated 24-6-2008." 8. I am of the view that both the reasons recorded by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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