Case Law Details
Brief of the Case
In the case of M/s.Karur K.C.P.Packagings Limited vs. The Commissioner of Customs, it was held by Madras High Court that that where any drawback payable to the claimant is not paid within a period of one month from the date of filing a claim for payment of such drawback interest at the rate fixed under Section 27-A from the date after the expiry of the said period of one month is payable.
Brief Facts
This Writ Petition has been filed by Mr.T.Madhaiyan, General Manager (Works) representing M/s.Karur K.C.P.Packkagings Limited, seeking a Mandamus, directing the Assistant Commissioner of Customs (Draw Back), Tuticorin, to pay and settle the interest at the rate of 18% payable on the sanctioned and paid Duty Drawback Claim amount entitled to by the petitioner, for the period 18.02.2010 to 24.09.2010, as per Section 75A of the Customs Act, 1962.
Held by Hon’ble High Court of Madras
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