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of <h1>Supreme Court Upholds Duty Drawback Decision</h1> <h3>Surinder Singh Versus Union of India & Others</h3> Surinder Singh Versus Union of India & Others - 2016 (340) E.L.T. 97 (SC), 2018 (17) SCC 270, 2016 (8) SCALE 51 Issues:1. Abatement set aside, delay in filing substitution application condoned, substitution application allowed for legal representatives of deceased appellant.2. Dispute regarding duty drawback on exported garments due to non-realization of export proceeds.3. Customs authorities requiring surrender/repayment of duty drawback.4. Confirmation of demand by Assistant Commissioner of Customs, including principal and interest.5. Challenge of order before High Court on grounds of lack of jurisdiction and retrospective application of Duty Drawback Rules 1995.6. Appeal before Appellate Authority on the retrospective nature of Rule 16A and inclusion of excise duty in drawback.7. Deposit of entire drawback amount with interest by the appellant.8. Revision petition leading to setting aside of lower authorities' orders based on retrospective nature of Rule 16A.9. Dismissal of Department's appeal due to delay in filing and subsequent refund claim by appellant.10. Rejection of refund claim by Assistant Commissioner of Customs.11. Writ petition challenging rejection of refund claim and High Court's partial allowance directing refund of excise duty component with interest.12. Interpretation of Duty Drawback Rules 1995 and Central Excise Act 1944 by the High Court.13. Analysis of retrospective effect of Rule 16A and refund directives by the High Court.14. Final appeal before the Supreme Court on the High Court's judgment.15. Supreme Court's affirmation of High Court's decision on refund and retrospective effect of Rule 16A.16. Direction for release of interest component on excise duty drawback within three months.17. Disposal of additional appeals by Union of India based on the judgment in Civil Appeal No. 255 of 2008.The judgment addresses the issue of duty drawback on exported garments where export proceeds were not realized, leading to a demand for repayment by customs authorities. The appellant challenged this demand, citing lack of jurisdiction and the retrospective nature of Duty Drawback Rules 1995. The High Court partially allowed the refund claim, emphasizing the absence of a substantive provision prior to Rule 16A for such cases. The Supreme Court upheld this decision, ruling that Rule 16A is clarificatory and has retrospective effect, aligning with Section 75 of the Customs Act, 1962. The Court directed the release of interest on the excise duty component within three months. The Union of India's additional appeals were allowed based on the judgment in the primary appeal, Civil Appeal No. 255 of 2008.
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