Drawback recovery disputes fall within the appellate bar where the claim concerns repayment of drawback already granted.

The Tribunal lacked appellate jurisdiction where the dispute concerned repayment or recovery of drawback already granted, because the statutory bar in the Customs Act excludes appeals relating to payment of drawback. The expression "relates to payment of drawback" was construed broadly to cover recovery of drawback as well as peripheral and resultant issues, so the claim was not treated as an independent refund claim. The absence of proceedings under the Drawback Rules did not change the character of the dispute, and the appeal was held not maintainable before the Tribunal.

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Issues: Whether the Appellate Tribunal had jurisdiction to entertain an appeal concerning refund of an amount already paid as drawback and later deposited back by the assessee.

Analysis: The proviso to Section 129A(1) of the Customs Act bars the Tribunal from deciding any appeal in respect of orders relating to payment of drawback as provided in Chapter X and the Rules made thereunder. The claim before the Tribunal was not an independent refund claim divorced from drawback, but one for return of the very amount of drawback earlier paid and subsequently redeposited. The expression "relates to payment of drawback" was held to be wide enough to include recovery of drawback also, including peripheral and resultant issues. The absence of proceedings under Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995 did not alter the character of the dispute, since the core dispute still pertained to drawback.

Conclusion: The Tribunal had no jurisdiction to entertain the appeal, as the matter related to payment and recovery of drawback and was covered by the statutory bar.

Final Conclusion: The jurisdictional objection succeeded, and the appeal could not be maintained before the Tribunal.

Ratio Decidendi: Where the substantive dispute concerns repayment or recovery of drawback already granted, it falls within the expression "relates to payment of drawback" and is excluded from the Tribunal's appellate jurisdiction.

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