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2015 (4) TMI 559 - CESTAT CHENNAIInterest u/s 75A - delayed payment of duty drawback claim - Maintainability of appeal - Held that:- No appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall no jurisdiction to decide any appeal in respect of any order passed by the Commissioner (Appeals), under Section 128 of the Customs Act, if such order relates to payment of draw-back as provided under Chapter X and the Rules made thereunder. It is noted that the appeal against the order of the Commissioner in respect of payment of drawback is appealable before the Appellate Tribunal - claim of interest against the payment of drawback was rejected by the Assistant Commissioner of Customs, which was upheld by the Commissioner (Appeals) and the appeal is filed before the Tribunal. On a plain reading of Section 75A of the said Act, it is clear that the payment of interest is arising from the drawback payable to a claimant under Section 74 or Section 75, which was not paid within the stipulated period. - Under Secretary (Drawback) had not fixed the brand rate of draw back. By Order of the Hon'ble Bombay High Court and the Hon'ble Supreme Court, the Commissioner fixed the value of brand rate of drawback and the payment of drawback was made to the appellants. Hence, the claim of interest is arising out of payment of drawback under Section 75 of the Act. In our considered view, in the present case, the payment of interest is related to the order of the Commissioner (Appeals), which was arising out of the drawback claim and therefore, the appeal is not maintainable before the Tribunal - Following decision of Mercury Exports & Manufacturing (P) Ltd. (2009 (4) TMI 629 - CESTAT, KOLKATA). - Appeal not maintainable - Decided against assessee.
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