https://www.taxtmi.com/caselaws?id=254300 Section 129A of the Customs Act excludes from CESTAT's appellate jurisdiction matters relating to drawback under Chapter X and the rules made thereunder. That exclusion extends to claims for interest on drawback as well, because such claims arise directly from the drawback scheme. The fact that drawback has already been paid does not by itself remove the statutory bar on Tribunal jurisdiction. The operative legal point is that a dispute framed as one for interest will still fall outside CESTAT's jurisdiction if it concerns drawback under Chapter X. en-us Tue, 04 Feb 2014 00:00:00 +0530 Thu, 18 Dec 2014 15:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254300 Section 129A of the Customs Act excludes from CESTAT's appellate jurisdiction matters relating to drawback under Chapter X and the rules made thereunder. That exclusion extends to claims for interest on drawback as well, because such claims arise directly from the drawback scheme. The fact that drawback has already been paid does not by itself remove the statutory bar on Tribunal jurisdiction. The operative legal point is that a dispute framed as one for interest will still fall outside CESTAT's jurisdiction if it concerns drawback under Chapter X. Case-Laws Customs Tue, 04 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254300