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2014 (12) TMI 643 - HC - CustomsInterest on duty drawback claim - Jurisdiction of Tribunal to hear appeal from Commissioner's order on drawback claim - Section 129A(1) of Customs Act - Held that:- Department has paid drawback amount only as per orders passed by the Tribunal and Department has not preferred any appeal. Simply because an appeal has not been preferred by the Department with regard to payment of drawback amount, the Court cannot come to a conclusion that the Department is precluded from raising a point with regard to the orders passed by the Tribunal in respect of payment of interest on drawback amount as per provision of Section 129A of the said Act. Therefore, viewing from any angle, the contention putforth on the side of the appellant is really having attractive force and the common substantial questions of law raised on the side of the appellant are legally sustainable - Decided in favour of Revenue.
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