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2022 (4) TMI 574 - HC - CustomsSeeking interest on belated payment of duty drawback - inordinate delay in determining the brand rate of duty drawback for over a period of 8 years - HELD THAT:- The provisions of the Customs and Central Excise Duties Drawback Rules, 1995, makes it clear that wherever an application is filed for fixation of brand rate duty drawback, such application should be disposed 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 fixation of brand rate on 16.09.2000 and 03.11.2000 respectively. The rate of interest at 7.5% p.a. has been fixed considering the fact that the rate of interest has varied during this period substantially. The respondents are directed to pay the quantified amount and pay the interest to the petitioner within a period of three months from the date of receipt of a copy of this order. Petition allowed.
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