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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Interest on drawback accrues for delayed customs drawback payments, and erroneous repayments attract interest until recovery is effected.</h1> Section 75A grants claimants interest on drawback where payment under sections 74 or 75 is delayed beyond one month, at the rate fixed under section 27A from after that one month period until payment. It also requires repayment of erroneously paid or otherwise recoverable drawback within two months of demand, with interest at the rate fixed under section 28AA calculated from the date of payment to the date of recovery.

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