2014 (1) TMI 1118

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....nt of interest on drawback. He cites the decision of the Tribunal in the following cases :- (i)     Mercury Exports & Manufacturing (P) Ltd. v. Commissioner of Customs - 2009 (246) E.L.T. 646 (ii)   Premium Intertrade Pvt. Ltd. v. Commissioner of Customs - 2001 (136) E.L.T. 217 4. On the other hand, the learned counsel relies on the decision of the Tribunal in the case of Marvel Apparels v. Commissioner of Customs, Tuticorin - 2010 (259) E.L.T. 417 stating that the Tribunal has jurisdiction to hear these appeals. 5. After considering submissions from both sides on the preliminary objection, I find that in this case the initial order refusing grant of drawback was passed by the jurisdiction....

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....low both the miscellaneous applications for condonation of delay. 7. In both the cases, the lower appellate authority has held that the appellants become eligible for grant of drawback only by virtue of the Tribunal's order and therefore they cannot be allowed interest for delayed sanction of drawback prior to the date of the Tribunal's order. He has also held that the appellants had not produced the required documents as per Rule 13(2) of the Drawback Rules and for that reason also interest for the earlier period cannot be sanctioned. He has recorded the following while coming to the above finding :- "In the instant appeal, it is to be decided mainly as to when the drawback becomes eligible/payable and the appellants becomes a l....