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TMI Blog2014 (12) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... on 129A of the said Act. Therefore, viewing from any angle, the contention putforth on the side of the appellant is really having attractive force and the common substantial questions of law raised on the side of the appellant are legally sustainable - Decided in favour of Revenue. - Civil Miscellaneous Appeal (MD) Nos. 165, 170 & 171 of 2011 and M.P. (MD) Nos. 1, 1 & 2 of 2011 - - - Dated:- 4-2-2014 - A. Selvam and G. Chockalingam, JJ. Shri B. Vijay Karthikeyan, for the Appellant. Shri R. Parthiban, for the Respondent. JUDGMENT These Civil Miscellaneous Appeals are directed against the Final Orders passed by the CESTAT in Final Order Nos. 862 of 2010, 863 of 2010 and 865 of 2010. 2. The respondents herein are the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. It is also equally and admitted fact that as per Chapter X of the Customs Act, 1962, the respondents are entitled to get drawback amount together with interest. Only on the basis of enabling provision available in Chapter X of the Customs Act, 1962, the respondents have made their claims with regard to interest. The authorities below have uniformly rejected the claim of interest putforth by the respondents. But the Appellate Tribunal (CESTAT) has set aside all the orders passed by the authorities and directed the Department to pay interest. 6. The learned counsel appearing for the appellant has drawn the attention of the Court to the provision of Section 129A of the Customs Act, 1962 wherein in the first proviso Clause it is mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Customs Act, 1962 would clearly show that the Appellate Tribunal has no jurisdiction with regard to any of the claim mentioned in Chapter X of the Customs Act, 1962. Since Section 129A of the Customs Act, 1962 has explicitly stated about the exclusion of Chapter X of the said Act and since only in Chapter X of the said Act drawback amount and interest have been mentioned, it is very clear that the Appellate Tribunal has no jurisdiction to deal with any matter arising out of interest. 11. In order to fortify the contention putforth on the side of the appellant, the following decisions are relied upon :- (a) In 2009 (246) E.L.T. 646 (Tri.-Kolkata) [Mercury exports and Manufacturing private limited. v. Commissioner of Customs ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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