Tribunal jurisdiction bar applied to interest on delayed drawback, leaving the claimant to the competent forum.

Interest claimed on delayed payment of drawback under Section 75A of the Customs Act was treated as part of the drawback dispute itself, because such interest becomes payable only when drawback under Sections 74 or 75 is not paid within the prescribed period. The proviso to Section 129A(1) bars Tribunal jurisdiction in appeals relating to drawback under Chapter X and the rules made thereunder, and that bar was held to cover the connected interest claim. The contrary line of cases allowing similar matters to be entertained was not followed on the facts stated, and the appeal was held not maintainable before the Tribunal.

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Issues: Whether an appeal before the Tribunal was maintainable against the order rejecting interest on delayed payment of drawback, in view of the bar contained in the proviso to Section 129A(1) of the Customs Act, 1962.

Analysis: The claim was for interest under Section 75A of the Customs Act, 1962, which becomes payable only when drawback under Section 74 or Section 75 is not paid within the prescribed period. The proviso to Section 129A(1) bars the Tribunal's jurisdiction in appeals relating to payment of drawback under Chapter X and the rules made thereunder. As the interest claim was held to arise out of and be connected with the drawback payment itself, the dispute was treated as falling within the statutory bar. The contrary view based on decisions where the Tribunal had entertained similar matters was not accepted on the facts of this case.

Conclusion: The appeal was held to be not maintainable before the Tribunal and was dismissed as non-maintainable, leaving the appellant to pursue the competent forum.

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