2018 (7) TMI 543

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....Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per Bench The appellants are manufacturers and exporters of woven and knitted fabrics. During the period February to October, 2009, they had exported readymade garments under various shipping bills and claimed drawback at all industry rates. Pursuant to investigation by DRI, it emerged that in respect of certain exports, appellant h....

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....Hon'ble High Court of Delhi in the case of Mangli Impex, which is in appeal before the Apex Court. He submits that there was no proposal in the show cause notice for charge of interest. He draws our attention to Rules 16 and 16A of the Drawback Rules and submits that Rule 16 is provision for cases of erroneous or excess payment of drawback whereas Rule 16A is a specific rule to cover cases where e....

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....on 75A ibid particularly makes it amply clear that when drawback becomes recoverable under the Act or Rules made therein, claimant shall be liable not only to repay the drawback amount but also to discharge interest liability at the rate fixed under section 28AA of the Customs Act. This is also the ratio laid down by the jurisdictional High Court in CPS Textiles (P) Ltd. (supra). The relevant port....