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2022 (3) TMI 706 - MADRAS HIGH COURTRefund the drawback and interest paid by the petitioner - petitioner has not filed the proof for realisation of sale proceeds in foreign exchange - HELD THAT:- Merely because it takes some time by the revisional authority to decide the revision to be filed in this regard under Section 35 EE of the Act, it cannot be stated that it would not be an efficacious alternative remedy. If at all the issue relates only to interest, whether that should be paid to the petitioner or not, since it is a simple issue, it can be decided easily at the earliest by the authority concerned before whom if such revision is filed by the petitioner. Therefore, within a time frame such revision to be filed by the petitioner can be disposed of. The petitioner can approach the revisional authority under Section 35EE of the Act by filing a revision within a period of two weeks from the date of receipt of a copy of this order - Once such revision is filed, the same shall be entertained and decided by the revisional authority within a period of 60 days thereafter, as the issue to be decided in the said revision is only with regard to the claim of the petitioner for getting interest - Petition disposed off.
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