TaxTMI 
TaxTMI 
2025 (5) TMI 1929
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....ack to the appellant. 2. The appellant, after noticing the mistake, has asked customs officials to rectify and amend the Shipping Bill. Vide letter No. 2105 dated 12.01.2019, the amendment has been carried out. As per the amendment, the existing 8439A should be read and amended as 8439B. 3. A copy of this amendment sheet/Certificate of Manual Amendment, was also forwarded to the Deputy/Assistant Commissioner of Customs, drawback cell CC (P), WB Kolkata for information and necessary action by the Superintendent of Customs. The appellant submits that even after this amendment, the refund was not granted by the authorities. After regular follow-up with them, the appellant filed a Writ Petition before the Hon'ble High Court of Kolkata on ....
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.... 12.01.2019 An order of rectification was passed, wherein, the appellant had applied for an amendment of the shipping bill under Section 149 of the Customs Act, 1962, to correct an error in the claim of drawback of duty of Customs. 23 March 2021 Section 149 of the Customs Act was amended to incorporate electronic amendment of documents instead of manual amendments. 2022-2023 On multiple occasions, the appellant approached the proper officers under the Customs law for clearance of refund, but to no avail. 24 29.04.2023 The Commissioner of Customs informed the Deputy Director, Directorate General of Systems & Data Management through an internal communication....
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....he appellant was rejected. On the ground that the appellant ought to have approached the adjudicating authority for demand of interest on delayed refund. 12-17 Being aggrieved with the same, the present appeal has been preferred. 6. He submits that on 12.01.2019, the amendment was allowed and a copy of this manual amendment was also forwarded to the concerned Deputy/Assistant Commissioner of Customs drawback cell by the amendment issuing authority. In spite of having the information about the amendment, the customs officials have not released the refund amount. The appellant was put to a lot of financial difficulties since in spite of their follow-up, the refund was not getting granted. The appellant had to take....
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....rtment was correct in not granting any drawback refund to the appellant. Subsequently, the appellant has got the amendment done. Because of this, the appellant became eligible for the drawback. However, due to the technical glitches, this amendment was never uploaded in the portal of ICEGATE, because of which the refund amount could not be processed. He submits that as soon as direction was received from the High Court, the adjudicating authority has sanctioned the refund on 16th January 2024. There was no delay in granting the refund after the order was passed by the Hon. High Court. Therefore, no interest is required to be paid. He justifies the dismissal of the appeal by the Commission (Appeals) on the ground that the High Court had dire....
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....oner (Appeals) is in error in holding that the appellant has approached a wrong authority after the order was passed by the High Court. Since the OIO granting the refund was already passed by the adjudicating authority, the appellant could not have filed any letter asking him to release the interest thereon as he has become functus officio. Therefore, the appellants have correctly followed the procedure and filed their appeal before the Commissioner (appeals). He is in error in rejecting their appeal. 14. On going through the factual matrix and the statutory provisions, I find that the appellant would be eligible for interest on the drawback from 12th January 2019. Therefore, I remand the matter to the adjudicating authority and direct h....