9911796707
TMI Blog2022 (3) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... decided easily at the earliest by the authority concerned before whom if such revision is filed by the petitioner. Therefore, within a time frame such revision to be filed by the petitioner can be disposed of. The petitioner can approach the revisional authority under Section 35EE of the Act by filing a revision within a period of two weeks from the date of receipt of a copy of this order - Once such revision is filed, the same shall be entertained and decided by the revisional authority within a period of 60 days thereafter, as the issue to be decided in the said revision is only with regard to the claim of the petitioner for getting interest - Petition disposed off. - Writ Petition No.16036 of 2021 - - - Dated:- 8-3-2022 - Honourab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as against which the petitioner filed an appeal before the first appellate authority, who also confirmed the same, saying that the petitioner is not entitled for the interest. Only in that circumstances, the petitioner has approached this Court by filing the present writ petition. 5. Heard Mr.J.V.Niranjan, learned counsel appearing for the petitioner, who would submit that, when the petitioner is entitled to get back the duty drawback amount paid, which was recovered from the petitioner, then certainly the petitioner would be entitled to get the interest also and that cannot be denied. 6. However, Mr.A.P.Srinivas, learned Senior Standing Counsel appearing for the respondent Revenue would submit that, as against the order impugned, fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inclined to dispose of this writ petition with the following order. ● That the petitioner can approach the revisional authority under Section 35EE of the Act by filing a revision within a period of two weeks from the date of receipt of a copy of this order. ● Once such revision is filed, the same shall be entertained and decided by the revisional authority within a period of 60 days thereafter, as the issue to be decided in the said revision is only with regard to the claim of the petitioner for getting interest. ● It is made clear that the revisional authority shall give notice to the petitioner and the Revenue, fix a date for personal hearing and after affording such an opportunity of effective personal hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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