2016 (7) TMI 1434

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..... 129A, if appeal relates to payment of drawback as provided under Chapter X and rules made thereunder, and where the order was passed by the Commissioner of Customs (Appeals), the same is not appealable before this Tribunal - the payment of drawback also includes the recovery of drawback - appeal not maintainable and is dismissed.
Ramesh Nair and Raju, JJ. For Appellant: C.K. Chaturvedi, CA Fo .....

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..... Customs (Appeals), the same is not appealable before this Tribunal. In our view, the payment of drawback also includes the recovery of drawback. Accordingly, the appeals are not maintainable before this Tribunal. The appeal is dismissed as non-maintainable. The appellants have liberty to file revision application before the Revision Authority. (Dictated and pronounced in Court)
Case laws, Dec .....

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