https://www.taxtmi.com/caselaws?id=794968 Section 129DD of the Customs Act, 1962 provides a revisionary remedy for disputes concerning payment of duty drawback under Chapter X and the rules made under it. The substantive nature of the drawback claim determines jurisdiction, and the statutory scheme bars the Tribunal from exercising appellate jurisdiction over an order of the Commissioner (Appeals) in such matters. The appropriate forum for challenging the order is the Revisionary Authority of the Government of India, rather than the Tribunal. en-us Fri, 10 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794968 Section 129DD of the Customs Act, 1962 provides a revisionary remedy for disputes concerning payment of duty drawback under Chapter X and the rules made under it. The substantive nature of the drawback claim determines jurisdiction, and the statutory scheme bars the Tribunal from exercising appellate jurisdiction over an order of the Commissioner (Appeals) in such matters. The appropriate forum for challenging the order is the Revisionary Authority of the Government of India, rather than the Tribunal. Case-Laws Customs Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794968