https://www.taxtmi.com/caselaws?id=796663 A statutory bar on CESTAT appeals relating to payment of drawback does not extend to interest claimed under Section 75A for delayed disbursement of sanctioned drawback. The exclusion must be strictly construed, and delayed-payment interest is a separate statutory liability from entitlement to, or quantification of, drawback. Interest accrues if drawback is not paid within one month of the deemed claim date. Under the Drawback Rules, the shipping bill is deemed filed on the Let Export Order date; pending proceedings do not defer accrual where entitlement is ultimately established. The exporter is therefore entitled to interest from one month after the Let Export Order until actual payment. en-us Mon, 03 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796663 A statutory bar on CESTAT appeals relating to payment of drawback does not extend to interest claimed under Section 75A for delayed disbursement of sanctioned drawback. The exclusion must be strictly construed, and delayed-payment interest is a separate statutory liability from entitlement to, or quantification of, drawback. Interest accrues if drawback is not paid within one month of the deemed claim date. Under the Drawback Rules, the shipping bill is deemed filed on the Let Export Order date; pending proceedings do not defer accrual where entitlement is ultimately established. The exporter is therefore entitled to interest from one month after the Let Export Order until actual payment. Case-Laws Customs Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796663