https://www.taxtmi.com/caselaws?id=102340 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. en-us Mon, 10 Dec 2001 00:00:00 +0530 Tue, 14 Feb 2012 15:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102340 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. Case-Laws Customs Mon, 10 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102340