2002 (2) TMI 889

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....dent. [Order per : Archana Wadhwa, Member (J)]. -  The present miscellaneous application has been filed for directions to the Commissioner of Customs for payment of interest to the appellant whose appeal was allowed by the Tribunal vide Order No. A-1836/Cal/2000, dt. 9-11-2000 [2001 (134) E.L.T. 160 (Tri.)] with consequential relief to the appellant. Shri Sudhir Mehta, ld. Advocate appearin....

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....eir order dt. 14-9-2001 directed the applicant to apply to the Tribunal for adjudging the payment of interest and rate at which the same is to be paid. Accordingly the applicants have filed the present application for directions to pay interest. 2. Our attention has been drawn to the provisions of Section 75A of the Customs Act, 1962 which is to the effect that if draw back has not been paid....