https://www.taxtmi.com/caselaws?id=76282 The court held in favor of the merchant-exporter, ruling that customs had no legal basis to withhold duty drawback payments based on a letter from an advocate and investigator. The court ordered customs to pay the balance duty drawback with interest to the petitioner within a specified time frame. Additionally, the court rejected the bank's claim for payment in its name, affirming that the petitioner, as the entitled party, should receive the payment directly. The judgment underscores the significance of statutory provisions in payment disputes and reaffirms the entitled party's right to receive payments as per the law. en-us Tue, 20 Oct 2009 00:00:00 +0530 Fri, 18 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76282 The court held in favor of the merchant-exporter, ruling that customs had no legal basis to withhold duty drawback payments based on a letter from an advocate and investigator. The court ordered customs to pay the balance duty drawback with interest to the petitioner within a specified time frame. Additionally, the court rejected the bank's claim for payment in its name, affirming that the petitioner, as the entitled party, should receive the payment directly. The judgment underscores the significance of statutory provisions in payment disputes and reaffirms the entitled party's right to receive payments as per the law. Case-Laws Customs Tue, 20 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76282