TMI Blog2022 (4) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... osed of within a period of 60 days. As the delay is not on account of the petitioner in failing to file any documents required for processing the duty drawback, there is no justification in the stand of the Department by stating that the amount has been immediately paid within a period of one month from the date of fixation of the duty drawback on 31.07.2008 and 04.07.2008 respectively. Though payments have been made, there is an enormous delay in sanctioning the duty drawback to the petitioner on the exports made during 2000 under various shipping bills. The Writ Petitions are allowed by quashing the impugned order/communication and directing the respondents to pay interest at 7.5% p.a. from the date of applications filed for fixatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the inordinate delay in determining the brand rate of duty drawback for over a period of 8 years warrants payment of interest on such belated payment. 4.On the other hand, it is the contention of the learned Standing Counsel for the respondents that there is no delay on the part of the respondents in fixing the brand rate or duty drawback though the applications were filed on 16.09.2000 and 03.11.2000 respectively. It is submitted that the issue relating to fixation of brand rate duty drawback was kept in the call-book stage as the issue was pending before various High Courts and eventually settled by the Hon'ble Supreme Court in Union of India and others vs. Arviva Industries India Limited and others reported in 2014 (3) SCC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m filing the application within the aforesaid time allow such manufacturer or exporter to file such application within a further a period of thirty days. (b) On receipt of an application under clause (a) the Central Government shall, after making or causing to be made such inquiry as it deems fit, determine the amount or rate of drawback in respect of such goods. (2)(a) Where an exporter desires that he may be granted drawback provisionally, he may, while making an application under clause (a) of sub-rule (1) apply in writing to the Central Government that a provisional amount be granted to him towards drawback on the export of such goods pending determination of the amount or rate of drawback under clause (b) of that sub-rule. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere the Central Government considers it necessary so to do, it may cancel authorisation referred to in sub-rule (2) from such date as it may specify.'' 7.As the delay is not on account of the petitioner in failing to file any documents required for processing the duty drawback, there is no justification in the stand of the Department by stating that the amount has been immediately paid within a period of one month from the date of fixation of the duty drawback on 31.07.2008 and 04.07.2008 respectively. Though payments have been made, there is an enormous delay in sanctioning the duty drawback to the petitioner on the exports made during 2000 under various shipping bills. Under these circumstances, I am inclined to allow these Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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