2015 (9) TMI 976

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....id Duty Drawback Claim amount entitled to by the petitioner, for the period 18.02.2010 to 24.09.2010, as per Section 75A of the Customs Act, 1962. 2. Heard Mr.A.K.Jayaraj , the learned counsel appearing for the petitioner and Mr.R.Aravindan , the learned standing counsel appearing for the respondents. 3. On earlier occasion, while dealing with a prayer made by the petitioner, to direct the Assistant Commissioner of Customs (Draw Back), Tuticorin , to settle and release the pending balance Duty Drawback Claim Amount, entitled to the petitioner, for the period from 18.02.2010 to 24.09.2010, in the light of the Notification No.103/2008 - Customs, dated 29.08.2008, issued by the Government of India, Ministry of Finance and the decision of....

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....vice Tax Drawback Rules, 1995." 4. In the light of the above direction, the Assistant Commissioner of Customs (Draw Back), Tuticorin , has sanctioned Drawback claim amount entitled to by the petitioner on execution of personal bond for a value of 1.9 Crores in respect of 192 shipping bills. However, the petitioner was requested to intimate the outcome of the classification, which was pending before the learned CESTAT, Chennai, for taking further necessary action. Now, the learned CESTAT also in its order, dated 03.08.2015, in Appeal Nos.E /76/2011 and E/146/2012 categorically has held that Flexible Intermediate Bulk Containers (FIBC) is rightly classifiable under 6305 3200 and not under 39232990. Accordingly, the learned CESTAT has furth....