9911796707
TMI Blog2023 (4) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned communication is silent regarding same - section 75A of the Act of 1962 - HELD THAT:- When a drawback payable to the claimant under section 75A of the Act of 1962 is not paid within the stipulated period therein, then interest at the rate fixed under section 27A from the date after the expiry of the said period till the date of payment of such drawback is applicable. Therefore, an en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F 2022 - - - Dated:- 13-4-2023 - NITIN JAMDAR ABHAY AHUJA, JJ. For the Petitioner : Mr. Ashok Singh. For the Respondents : Smt. Shehnaz V. Bharucha with Ms. Genevieve Catherine. P.C.: Heard the learned Counsel for the parties. Taken up for disposal. 2. The Petitioner has applied for interest on delayed refund of drawback which is rejected by the impugned communicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the impugned communications dated 2 November 2020 and 13 May 2021. One of the reasons given in the impugned communication dated 2 November 2020 is that the drawback was pending for verification of information/ reply of queries in respect of two shipping bills and there was no delay. According to the Petitioner, even assuming that this reason is to be accepted, which is cannot be, there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder, the claimant shall, within a period of two months from the date of demand, pay in addition to the said amount of drawback, interest at the rate fixed under [section 28AA] and the amount of interest shall be calculated for the period beginning from the date of payment of such drawback to the claimant till the date of recovery of such drawback . Therefore, when a drawback payable to the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 75A of the Act of 1962 is restored to the file of the Deputy Commissioner of Customs, NS-II, Drawback Section. The Deputy Commissioner of Customs will carry out exercise as indicated above in light of section 75A of the Act of 1962 and take necessary steps in that regard within a period of twelve weeks from today. 7. The writ petition is accordingly disposed of in above terms. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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