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2023 (4) TMI 724 - BOMBAY HIGH COURTInterest on delayed refund of drawback - denied on the ground that the drawback was pending for verification of information/ reply of queries in respect of two shipping bills and there was no delay - no discussion whatsoever regarding delayed payment in respect of other 15 shipping bills and the impugned communication is silent regarding same - section 75A of the Act of 1962 - HELD THAT:- When a drawback payable to the claimant under section 75A of the Act of 1962 is not paid within the stipulated period therein, then interest at the rate fixed under section 27A from the date after the expiry of the said period till the date of payment of such drawback is applicable. Therefore, an enquiry is needed into each of the shipping bill as to when the drawback became due, when it was paid and then accordingly calculate the interest thereafter. This entire enquiry is clearly missing in the impugned order. Therefore, the impugned communications will have to be set aside and the application of the Petitioner for interest needs to be restored to the file. Application of the Petitioner made for interest under section 75A of the Act of 1962 is restored to the file of the Deputy Commissioner of Customs, NS-II, Drawback Section - The Deputy Commissioner of Customs will carry out exercise in light of section 75A of the Act of 1962 and take necessary steps in that regard within a period of twelve weeks from today - Petition disposed off by way of remand.
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