Commissioner of Customs v. Siddhachalam Exports Pvt. Ltd.
Interest is distinct from the drawback grant; a shipping bill became the claim upon Let Export Order under rule 13. Later adjudication could not indefinitely defer section 75A interest.
By CA Nikhil Gupta · Reviewed against the retained judgment 2026-09-26
Interest is distinct from the drawback grant; a shipping bill became the claim upon Let Export Order under rule 13. Later adjudication could not indefinitely defer section 75A interest. Revenue appeal dismissed; interest from one month after Let Export Order until actual payment stood.
What happened
The Department paid an exporter drawback after adjudication and disputed when statutory interest began, arguing that proceedings delayed the deemed claim.
Questions before the court
- Does adjudication defer the interest clock and remove a drawback-interest dispute from the Tribunal’s jurisdiction?
Why the court ruled this way
Interest is distinct from the drawback grant; a shipping bill became the claim upon Let Export Order under rule 13. Later adjudication could not indefinitely defer section 75A interest.
Controlling point
Interest is distinct from the drawback grant; a shipping bill became the claim upon Let Export Order under rule 13. Later adjudication could not indefinitely defer section 75A interest.
Order and next steps
Revenue appeal dismissed; interest from one month after Let Export Order until actual payment stood.
Practical implications
The operative result is case-specific: Revenue appeal dismissed; interest from one month after Let Export Order until actual payment stood. Apply it within the court’s stated limit: The rate and actual payment dates follow the statutory rules and the underlying shipping bills.
Limits of this ruling
- The rate and actual payment dates follow the statutory rules and the underlying shipping bills.
Law and judgment source
- Customs Act, 1962, section 75A
- Drawback Rules, rule 13
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Source checked: 2026-09-26 · Judgment paragraphs: paragraphs 33–40 · Later case history: not verified. Verify appeals, stays and subsequent orders before reliance.
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