ORDER
Archana Wadhwa, Member (J)
1. The present miscellaneous application has been filed for directions to the Commissioner of Customs for payment of interest to the appellant whose appeal was allowed by the Tribunal vide Order No. A-1836/Cal/2000, dt. 9-11-2000 [2001 (134) E-L.T. 160 (Tri.)] with consequential relief to the appellant. Shri Sudhir Mehta, Id. Advocate appearing for the appellant submits that after the passing of the said order by the Tribunal they approached the Commissioner for implementation of the said order. Inasmuch as the order was not being implemented, they filed a writ petition before the Hon’ble High Court of Calcutta, who directed the Revenue to implement the order within a specified period. The said order of the High Court was not implemented by the Commissioner for which purposes they filed a contempt petition before the Hon’ble High Court. Inasmuch as, the Revenue paid the amount of draw back before taking up the contempt petition by the Hon’ble High Court, no rule was issued by the Hon’ble High Court recording the payment of the principal amount. In respect of interest amount claimed by the appellant, the Hon’ble High Court in their order dt. 14-9-2001 directed the applicant to apply to the Tribunal for adjudging the payment of interest and rate at which the same is to be paid. Accordingly the applicants have filed the present application for directions to pay interest.
2. Our attention has been drawn to the provisions of Section 75A of the Customs Act, 1962 which is to the effect that if draw back has not been paid within a period of two months from the date of filing of the claim, claimant shall be eligible to the interest from the date of expiry of the said period till the date of payment of such draw back at the rate fixed under Section 27A. Shri Mehta said that the rates fixed under Section 27A is 15% per
annum in terms of Notfn. No. 32/95-Cus. (N.T.), dt. 26-5-95. As such he submits that the applicants are entitled to the interest in terms of the provisions of Section 75A read with Section 27A and the notification issued thereunder.
3. In view of the foregoing we direct the Commissioner to quantify the amount of interest in terms of the provisions of Section 75A read with Section 27A and at the rates which may be fixed by the Govt. of India by notifications issued under Section 27A. Miscellaneous application is disposed of in above terms.