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The HC allowed the petition, set aside the impugned proceedings dated 13.6.2024 and directed respondents 4 and 5 to pay statutory interest under s.27A on the drawback amount from 12.12.1994 until actual payment in accordance with s.75A of the Customs Act, 1962. The court held that s.75A creates a statutory right to interest where drawback payable under ss.74/75 is not paid within one month of claim filing, and that interest runs from the date of filing the claim (subject to the one-month threshold), not from sanction; the prior administrative interpretation was contrary to the plain statutory language. Petition dismissed in part only as unnecessary; overall petition allowed.
The HC allowed the petition, set aside the impugned proceedings dated 13.6.2024 and directed respondents 4 and 5 to pay statutory interest under s.27A on the drawback amount from 12.12.1994 until actual payment in accordance with s.75A of the Customs Act, 1962. The court held that s.75A creates a statutory right to interest where drawback payable under ss.74/75 is not paid within one month of claim filing, and that interest runs from the date of filing the claim (subject to the one-month threshold), not from sanction; the prior administrative interpretation was contrary to the plain statutory language. Petition dismissed in part only as unnecessary; overall petition allowed.
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