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2009 (12) TMI 477 - MADRAS HIGH COURTDrawback - petitioner-company claimed drawback on the export of the goods. Third respondent sanctioned and granted the drawback in a sum of Rs. 1,19,102/- as claimed. Thereafter, on 19-11-2003, the third respondent issued notice/letter stating that excess drawback was claimed and paid due to wrong classification and called upon the petitioner to repay the excess amount of Rs. 1,00,142/- within fifteen days from the date of receipt of the notice/letter. The third respondent passed the Order-in-Original coming to the conclusion that the goods as exported by the petitioner would merit classification under Serial No. 60.07 and is eligible for the drawback at Rs. 12/- per kg only. The second respondent upheld the finding of the third respondent on merits rejecting the petitioner's plea. Held that - petitioner cannot plead that exported goods should be classified under different headings contrary to description given in the invoice and the shipping bill which have been assessed and cleared for export. Concurrent findings by authorities on facts with regard to classification of goods, needs no interference by High Court. Interest on drawback - Held that- when claimant is liable to pay the excess amount of drawback he is liable to pay interest as well. No notice need to be issued separately as the payment of interest become automatic, once it is held the excess drawback has to be repaid.
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