https://www.taxtmi.com/caselaws?id=765393 CESTAT NEW DELHI allowed the appeal regarding calculation of interest on customs drawback. The appellant filed shipping bills on 24.02.2003 with let export order issued on 13.03.2003. Drawback should have been sanctioned within one month but was delayed until 24.04.2022 due to prolonged departmental proceedings. Commissioner (Appeals) granted interest from 01.07.2012 (one month after show cause notice was dropped), but CESTAT held appellant entitled to interest from 14.04.2003 (one month after let export order) under Section 75A of Customs Act, as appellant cannot be penalized for departmental litigation delays. en-us Wed, 29 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765393 CESTAT NEW DELHI allowed the appeal regarding calculation of interest on customs drawback. The appellant filed shipping bills on 24.02.2003 with let export order issued on 13.03.2003. Drawback should have been sanctioned within one month but was delayed until 24.04.2022 due to prolonged departmental proceedings. Commissioner (Appeals) granted interest from 01.07.2012 (one month after show cause notice was dropped), but CESTAT held appellant entitled to interest from 14.04.2003 (one month after let export order) under Section 75A of Customs Act, as appellant cannot be penalized for departmental litigation delays. Case-Laws Customs Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765393