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    <title>2015 (4) TMI 559 - CESTAT CHENNAI</title>
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    <description>Interest claimed on delayed payment of drawback under Section 75A of the Customs Act was treated as part of the drawback dispute itself, because such interest becomes payable only when drawback under Sections 74 or 75 is not paid within the prescribed period. The proviso to Section 129A(1) bars Tribunal jurisdiction in appeals relating to drawback under Chapter X and the rules made thereunder, and that bar was held to cover the connected interest claim. The contrary line of cases allowing similar matters to be entertained was not followed on the facts stated, and the appeal was held not maintainable before the Tribunal.</description>
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    <pubDate>Thu, 18 Sep 2014 00:00:00 +0530</pubDate>
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      <title>2015 (4) TMI 559 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=258677</link>
      <description>Interest claimed on delayed payment of drawback under Section 75A of the Customs Act was treated as part of the drawback dispute itself, because such interest becomes payable only when drawback under Sections 74 or 75 is not paid within the prescribed period. The proviso to Section 129A(1) bars Tribunal jurisdiction in appeals relating to drawback under Chapter X and the rules made thereunder, and that bar was held to cover the connected interest claim. The contrary line of cases allowing similar matters to be entertained was not followed on the facts stated, and the appeal was held not maintainable before the Tribunal.</description>
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      <pubDate>Thu, 18 Sep 2014 00:00:00 +0530</pubDate>
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