payment of such drawback, there shall be paid to the claimant in addition to the amount of drawback interest fixed under section ... proposed to empower the Central Government to levy interest where the claimant has been sanctioned drawback erroneously, if such drawback is not refunded
payment of such drawback, there shall be paid to that claimant in addition to the amount of drawback, interest at the rate fixed under section ... date of demand, pay in addition to the said amount of drawback, interest at the rate fixed under Section 28-AA from the date after
payment of such
drawback, there shall be paid to that claimant in
addition to the amount of drawback, interest at the
rate fixed under section ... payment of such
drawback, there will be paid to that claimant in addition to the
amount of drawback, interest at the rate fixed under Section
deals with drawback. While Section 74 allows drawback on
re-export of duty-paid goods, Section 75 provides for drawback on
imported materials used ... payment of such drawback, there shall be paid to that claimant
in addition to the amount of drawback, interest at the rate fixed
under Section
assessee paid interest of Rs .3,30,674 on the
excess amount of refund claimed. The AO noted that interest against
duty drawback received ... duty drawback, the assessee has shown less duty
drawback by an amount of Rs.3,30,674 which cannot be adjusted
towards duty drawback refund
excess. Rule 16 of
the Drawback Rules provides for recovery of an amount of
drawback and interest paid erroneously or in excess of what ... Rules.
18.Rule 16 of the Drawback Rules provides that where
an amount of drawback and interest, if any, has been
paid erroneously
Rule 16
of the Drawback Rules empowers
respondent no.2 for recovery of
erroneous or excess payment of drawback
and interest and merely because ... excess. Rule 16
of the Drawback Rules provides for
recovery of an amount of drawback
and interest paid erroneously or in
excess of what
Service Tax Drawback Rules, 1995
(hereafter 'the Drawback Rules'). The Firm was called upon to
intimate the total Drawback availed ... alleged that the drawback was inadmissible under the regulations
relating to All Industry Drawback and the Drawback Rules, which
prohibit Drawback on export of goods
Service Tax Drawback Rules, 1995
(hereafter 'the Drawback Rules'). The Firm was called upon to
intimate the total Drawback availed ... alleged that the drawback was inadmissible under the regulations
relating to All Industry Drawback and the Drawback Rules, which
prohibit Drawback on export of goods
Central Excise Duties Drawback Rules, 1995 (Duty Drawback Rules 1995) were not retrospective, the demand for refund of the duty drawback made in exercise ... Commissioner Customs (Drawback) under Section 142(1) of the Customs Act, 1962, the petitioner deposited the entire sum of drawback together with interest