Customs, Excise and Gold Tribunal - Delhi
Texcomash Exports vs Commissioner Of Customs on 25 July, 2000
Equivalent citations: 2000(121)ELT59(TRI-DEL)
ORDER V.K. Agrawal, Member (T)
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.
4. We have considered the submissions of both the sides. The Appeal filed by the Applicants was allowed by the Tribunal by setting aside the Order. All the consequential benefits will flow from the Order passed by the Tribunal. There was no necessity to pass a separate Order in respect of interested amount of drawback, the payment of which was not made to the Applicants. If any interest is payable to them under the provisions of Rule 75-A of the Customs Act, the Applicant has to take up the matter with the Customs Authority concerned. Accordingly we do not find any mistake apparant from the record and reject the Application.