Interest u/s. 75A payable after expiry of one month of let export order till date of payment of drawback

Siddhachalam Exports Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that interest u/s. 75A is payable at the rate specified in section 27A of the Customs Act from date after expiry of the period of one month of ‘let export order’ to date of payment of drawback. Accordingly, appeal allowed to that extent. Facts- M/s Siddhachalam Exports Pvt. Ltd. has sought the quashing of the order dated 12.07.2022 passed by the Commissioner of Customs (Appeals), allowing the appeal in part by modifying the order dated 02.04.2022 passed by the Deputy Commissioner of Customs. The Depu...