TaxTMI 
TaxTMI 
2015 (4) TMI 559
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....as the maintainability of the appeal filed by the appellants. He submits that in the instant case, the adjudicating authority rejected the claim of interest on the sanctioned draw-back claim, under Section 75A of the Customs Act, 1962, which was upheld by the Commissioner (Appeals), under challenge. He submits as per the first proviso to Section 129A (1) of the Customs Act, 1962, no appeal shall lie to the appellate Tribunal and appellate Tribunal shall not have jurisdiction to decide the appeal against the order passed by the Commissioner (Appeals), relates to the payment of draw-back as provided in Chapter X of Customs Act, 1962 and the Rules made thereunder. He submits that the payment of interest under Section 75A of the Act, 1962, is a....
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....ent of interest and when there is no dispute on the payment of draw-back, appeal is maintainable before the Tribunal. He submits that taking into consideration of these facts, the Single Member Bench of the Tribunal in the case of Marvel Apparels Vs. CC, Tuticorin - 2010 (259) ELT 417 (Tri.-Chen.), admitted the appeal against the payment of interest on delayed payment of draw-back against the order passed by the Commissioner (Appeals). He submits that the Tribunal in the case of Web Knit Exports (P) Ltd. Vs. CC, Tuticorin - 2013 (295) ELT 612 (Tri. - Chen.), overruled the similar preliminary objection following the decision of Marvel Apparels (supra). 4. After hearing both the sides and on perusal of the records, we find that the appella....
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....raw-back. 5. The main contention of the Ld. AR for the Revenue is that the payment of interest is arising out of payment of draw-back under Section 75 of the Customs Act. He submits that the payment of interest under Section 75 A is the contingency of Section 74 & 75 of payment of draw-back. For the proper appreciation of the case, we reproduce the relevant portion of Section 75A (1) as under:- "Where any drawback payable to a claimant under Section 74 or Section 75 is not paid within a period of one month from the date of filing a claim for payment of such drawback, there shall be paid to that claimant in addition to the amount of drawback, interest at the rate fixed under Section 27A from the date after the expiry of the said period....
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....aw back. By Order of the Hon'ble Bombay High Court and the Hon'ble Supreme Court, the Commissioner fixed the value of brand rate of drawback and the payment of drawback was made to the appellants. Hence, the claim of interest is arising out of payment of drawback under Section 75 of the Act. In our considered view, in the present case, the payment of interest is related to the order of the Commissioner (Appeals), which was arising out of the drawback claim and therefore, the appeal is not maintainable before the Tribunal. We agree with the view of the Division Bench of the Tribunal in the case of Mercury Exports & Manufacturing (P) Ltd. (supra). 7. The Ld. Advocate relied upon the decision of the Tribunal in the case of Marvel Ap....