NDLI: Union of India and Ors. Vs. M/s. B.t. Patil and Sons Belgaum (construction) Pvt. Ltd.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Duty Drawback Customs Act 27A Drawback 1962 – ss.75A
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Foreign Trade (development and Regulation) Act, 1992 (22 of 1992) Customs Act, 1962 (52 of 1962) Central Excise Act, 1944 (1 of 1944) Imports and Exports (control) Act, 1947 (18 of 1947) Finance Act, 1994 (32 of 1994)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Customs Act, 1962 – ss.75A, 27A – Central Excise Act, 1944 – Foreign Trade (Development and Regulation) Act, 1992 – Foreign Trade (Regulation) Rules, 1993 – Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 – Exim Policy of 1992-1997 – Duty Exemption Scheme – Duty Drawback Scheme – Supplies in civil construction work, eligibility for ‘deemed export’ benefit under the Exim Policy – Respondent, a class-I contractor specializing in the field of civil contract works especially funneling and hydro-electric power projects had completed the work awarded to it in 1996 in a project called Koyna Hydro Electric Power Project, Maharashtra funded by the International Bank for Reconstruction and Development, an arm of the World Bank – Respondent claimed duty drawback and interest for the delayed refund thereof – Entitlement: Held: On a conjoint reading of the relevant provisions of the Exim Policy, 1992-1997 in conjunction with the Central Excise Act and the Customs Act, it is evident that supply of goods to the project in question by the respondent was a case of ‘deemed export’ and thus entitled to the benefit under the Duty Drawback Scheme – The language employed in the policy made this very clear and there was no ambiguity in respect of such entitlement – Even if there was any doubt, the same was fully explained by the 1995 Rules – It is not correct on the part of the appellants to contend that there was no provision for payment of interest on delayed refund of duty drawback – It is also untenable for the appellants to contend that refund of duty drawback was granted to the respondent as a concession, not to be treated as a precedent – Respondent entitled to refund of duty drawback as a deemed export under the Duty Drawback Scheme – Applications for refund were made in 1996 – Decision to grant refund of duty drawback was taken belatedly on 07.10.2002 whereafter the payments were made by way of cheques on 31.03.2003 and 20.05.2003 – Admittedly, there was considerable delay in refund of duty drawback – Under s. 75A (1) of the Customs Act, where duty drawback is not paid within three months from the date of filing of claim, the claimant would be entitled to interest in addition to the amount of drawback – It provides that the interest would be at the rate fixed u/s.27A from the date after expiry of the said period of three months till the payment of such drawback – The interest rate prescribed u/s.27A at the relevant point of time was not below ten percent and not exceeding thirty percent per annum – The Central Board of Excise and Customs vide its notification bearing No.32/1995 (NT)- Customs dtd. 26.5.1995 had fixed the rate of interest at fifteen percent for the purpose of s.27A – Since there was belated refund of the duty drawback to the respondent, it was entitled to interest at the rate which was fixed by the Central Government at the relevant point of time being fifteen percent – Order of the Division Bench of the High Court not interfered with. [Paras 33-39]
Judge	Hon'ble Mr. Justice Ujjal Bhuyan
Neutral Citation	2024 INSC 83
Petitioner	Union Of India And Ors.
Respondent	M/s. B.t. Patil And Sons Belgaum (construction) Pvt. Ltd.
SCR	[2024] 2 S.C.R. 91
Judgement Date	2024-02-05
Case Number	7238

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

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