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2022 (1) TMI 775 - HC - CustomsSeeking payment of duty drawback claim, along with interest - HELD THAT:- The material on record indicates that it is an undisputed fact that vide Order dated 06.07.2019, the respondent No.1 had rejected the claim of the petitioner for duty drawback. However, by Order dated 06.03.2020, the Appellate Authority not only set aside the said order dated 06.07.2019 passed by respondent No.1, but has also come to the categorical conclusion that the petitioner is entitled to the duty drawback claim made by him as well as interest on the same under Section 27A of the Customs Act - the said Order dated 06.03.2020 was binding upon the respondent No.1 who had no other option than to give effect and implement the same thereby disbursing the duty drawback claim in favour of the petitioner together with applicable interest as directed in the Order dated 06.03.2020 and failure on the part of the respondent No.1 to appreciate this and instead proceeding to reject the claim of the petitioner on irrelevant and extraneous grounds is clearly illegal, arbitrary and opposed to the principles of resjudicata. The respondent No.1 has proceeded to revisit / review the Order dated 06.03.2020 passed by the Appellate Authority which is clearly impermissible in law particularly when the Order dated 06.03.2020 passed by the higher Authority / Appellate Authority setting aside the earlier Order dated 06.07.2019 passed by respondent No.1 had attained finality and become conclusive and binding upon respondent No.1, who was neither entitled nor empowered to either interpret / re-examine / review / revisit or go behind / beyond the said Order dated 06.03.2020 and the only option available to the respondent No.1 was to give effect to and implement the Order dated 06.03.2020. Petition allowed.
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