TEXCOMASH EXPORTS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS is an application by M/s. Taxcomash Exports for rectification of mistake apparent from the record of Tribunal's Final Order No. 15/2000 -A dated 19 -1 -2000 [2000 (117) E.L.T. 396 (Tri.)].

(2.) SHRI Rajesh Jain, Learned Advocate, submitted that the Appellants have claimed interest also on the amount of drawback which was not paid to them; that the Tribunal had recorded this fact in the Order itself; that however no findings had been given on the said request; that grant of interest under Section 75 A of the Customs Act also needs mention in the Final Order; that Tribunal may direct the Commissioner of Customs to grant interest on the amount of delayed drawback.

(3.) SHRI Sanjeev Srivastava, Learned D.R., apposed the Application by submitting that there was no mistake apparant from the record as the issue involved in the appeal was decided by the Tribunal; that the Tribunal was not to grant interest on any payment of drawback.