Interest on drawback
Section 75A of the Customs Act, 1962 deals with interest on drawback. Where any drawback payable to a claimant under section 74 or section 75 is not paid within a [period of [one month]] from the date of filing a claim for payment of such drawback, there shall be paid to that claimant in addition to the amount of drawback, interest at the rate fixed under section 27A The Act came into force on 01 Feb 1963.
1[75A. Interest on drawback.--(1) Where any drawback payable to a claimant under section 74 or section 75 is not paid within a 2[period of 3[one month]] from the date of filing a claim for payment of such drawback, there shall be paid to that claimant in addition to the amount of drawback, interest at the rate fixed under section 27A from the date after the expiry of the said 2[period of 3[one month]] till the date of payment of such drawback:
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5[(2) Where any drawback has been paid to the claimant erroneously or it becomes otherwise recoverable under this Act or the rules made thereunder, the claimant shall, within a period of two months from the date of demand, pay in addition to the said amount of drawback, interest at the rate fixed under 6[section 28AA] and the amount of interest shall be calculated for the period beginning from the date of payment of such drawback to the claimant till the date of recovery of such drawback.]
Section 75A, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… The respondents are hereby commanded to attend to the claim of the petitioner for disbursement of drawback benefits as claimed and release the same with due expedition. The respondents are also held liable to pay interest thereon to be computed in accordance with Section 75A of the Customs Act and bearing in mind the observations made hereinabove. YASHWANT VARMA, J. DHARMESH SHARMA, J. SEPTEMBER 15, 2023 SU …
Questions about Section 75A
What does Section 75A of the Customs Act deal with?
Section 75A of the Customs Act is headed "Interest on drawback". [75A. Interest on drawback.--(1) Where any drawback payable to a claimant under section 74 or section 75 is not paid within a [period of [one month]] from the date of filing a claim for payment of such drawback, there shall be paid to that claimant in addition to the amount of drawback, interest at
How do I find court cases under Section 75A of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 75A, section 75A Customs Act 1962, section 75A of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 75A of the Customs Act, and has it changed?
Its own text turns on section 27A (Interest on delayed refunds), section 28AA (Interest on delayed payment of duty), section 74 (Drawback allowable on re-export of duty-paid goods), section 75 (Drawback on imported materials used in the manufacture of goods which are exported), so none of them can safely be read on its own.
When did Section 75A of the Customs Act come into force?
Section 75A of the Customs Act, cited as Customs Act 1962 75A, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.