Petition disposed of directing respondents to release duty drawback with interest at 6% per annum as per Notification under Section 27-A of the Customs Act, 1962. Petitioner claimed higher interest; respondents offered 6% which the court accepted.
Direction to pay duty drawback with simple interest @ 6% per annum within four weeks.
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Judgment delivered on: 01.02.2024
SAVI LEATHERS ..... Petitioner
versus
UNION OF INDIA AND ORS. ..... Respondents
Advocates who appeared in this case:
For the Petitioner: Mr. Rajendra Singhvi and Ms. Arundhati Chakraborty, Advocates.
For the Respondent: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur and Mr. Gurpreet Singh Gulati, Advocates
Mr. Anurag Ojha, Senior Standing Counsel with Mr. Subham Kumar for R-4
CORAM:-
HON’BLE MR. JUSTICE SANJEEV SACHDEVA HON'BLE MR. JUSTICE RAVINDER DUDEJA JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
W.P.(C) 11962/2023 Page 1 of 4
Signature Not Verified
Digitally Signed By:RASHIM KAPOOR Signing Da te:1 2.03.2024 10:50:02
considered and disposed of by the competent authority in accordance with law.
Signature Not Verified
W.P.(C) 11962/2023 Page 2 of 4
Digitally Signed By:RASHIM KAPOOR Signing Da te:1 2.03.2024 10:50:02
rate fixed under section 27-A from the date after the expiry of the said period of one month till the date of payment of such drawback.
Section 27A. Interest on delayed refunds:-
“If any duty ordered to be refunded under sub-section (2) of section 27 to an applicant is not refunded within three months from the date of receipt of application under subsection (1) of that section, there shall be paid to that applicant interest at such rate, (not below five percent) and no exceeding thirty percent per annum as is for the time being fixed by the Central Government by Notification in the Official Gazette, on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty:”
Signature Not Verified
W.P.(C) 11962/2023 Page 3 of 4
Digitally Signed By:RASHIM KAPOOR Signing Da te:1 2.03.2024 10:50:02
SANJEEV SACHDEVA, J
FEBRUARY 1, 2024 RAVINDER DUDEJA, J ‘ rs’
W.P.(C) 11962/2023 Page 4 of 4
Signature Not Verified
Digitally Signed By:RASHIM KAPOOR Signing Da te:1 2.03.2024 10:50:02
1 issue framed by the court
Is the petitioner entitled to interest on delayed credit of duty drawback under Section 75-A read with Section 27-A of the Customs Act, 1962?
2 provisions across 1 enactments
Savi Leathers
Union of India And Ors.
Sanjeev Sachdeva
Ravinder Dudeja
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
