COMMISSIONER OF CUSTOMS Vs. STALLION GARMENTS

JUDGEMENT

(1.) These Civil Miscellaneous Appeals are directed against the Final Orders passed by the CESTAT in Final Order Nos. 862 of 2010, 863 of 2010 and 865 of 2010. The respondents herein are the exporters of Garments and they are entitled to get drawback amount together with interest. Under the said circumstances, the respondent have made their respective claims and the claims of the respondents have been rejected by the Deputy Commissioner of Customs and the rejection orders passed by the Deputy Commissioner have been challenged before the Commissioner of Appeals (Tiruchirapalli). The Commissioner of Appeals has confirmed the rejection orders passed by the Deputy Commissioner of Customs and against the orders passed by the authorities, relevant appeals have been filed before the Tribunal (CESTAT).

(2.) The CESTAT, after hearing both sides, has allowed all the appeals and thereby directed the Department to pay interest on drawback amount. Against the orders passed by the Tribunal, these Civil Miscellaneous Appeals have been preferred by the Department.

(3.) On the side of the appellant, the following common substantial questions of law have been raised for consideration: