DUGAR IMPEX PVT LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) These two matters were heard together as points involved herein are similar. I, however, propose to take G.A. No. 634 of 2003 with W.P. No. 903 of 2001 first. G.A. No. 634 of 2003 with W.P. No. 903 of 2001

(2.) The main writ application is taken up along with the aforesaid interlocutory application. In the main writ application, the grievance of the writ petitioners was that the respondents authority was not paying the amount of drawback with interest on the basis of order passed by the Customs, Excise and Gold Control Appellate Tribunal, Kolkata, dated June 21, 2000 and accordingly prayed for direction upon the respondent to release the amount in terms of the order passed by the Tribunal in the connected appeal along with interest payable to the petitioner under Section 75A of the Customs Act.

(3.) During the pendency of the instant writ application the respondent paid a total amount of Rs. 1,47,56/910/- inclusive of principal amount of drawback of Rs. 79,82,500/-. In calculating the amount of interest so paid, the respondents authority has taken September 30, 1996 to be the date of filing of claim for drawback and accordingly they had given interest with effect from December 29, 1996 at the rate of 15% per annum at the simple rate till 13th May, 2000 and thereafter from 14th May, 2002 till 25th November, 2002 at the rate of 8% per annum as per subsequent notification.