Section 75A: [ Interest on drawback. [Inserted by Act 22 of 1995, Section 62 (w.e.f. 26-5-1995). ]

Q: What does Section 75A of The Customs Act, 1962 (CuA) deal with?

Section 75A CuA pertains to "[ Interest on drawback. [Inserted by Act 22 of 1995, Section 62 (w.e.f. 26-5-1995). ]". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 75A of The Customs Act, 1962 (CuA) governs [ Interest on drawback. [Inserted by Act 22 of 1995, Section 62 (w.e.f. 26-5-1995). ]. As verified on 19 May 2026.

Q: Is Section 75A CuA still in force?

Yes, Section 75A of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 75A CuA?

धारा 75A CuA is the Devanagari Hindi reference for Section 75A of the The Customs Act, 1962. Section 75A of The Customs Act, 1962 (CuA) governs [ Interest on drawback. [Inserted by Act 22 of 1995, Section 62 (w.e.f. 26-5-1995). ]. As verified on 19 May 2026.

Q: What is Dhara 75A CuA?

Dhara 75A CuA is the Roman Hindi reference for Section 75A of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 75A of The Customs Act, 1962 (CuA) governs [ Interest on drawback. [Inserted by Act 22 of 1995, Section 62 (w.e.f. 26-5-1995). ]. As verified on 19 May 2026.

Q: How to cite Section 75A of The Customs Act, 1962?

Cite as: "Section 75A, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, § 75A (India).

Law on Tips Editorial Board

(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 the rate fixed under section 27-A from the date after the expiry of the said [period of [one month] [Substituted by Act 8 of 1999, Section 2, for " period of three months " and " three months " , respectively (w.e.f. 8-1-1999). ] till the date of payment of such drawback.

Proviso omitted by Act 32 of 2003, Section 115 (w.e.f. 14-5-2003). Prior to its omission, the proviso read as under:-" Provided that where any drawback, ordered to be paid under Section 74 or Section 75 in respect of a claim under any of the said sections filed before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this Section from the date immediately after three months from such date, till the date ofrefund of such drawback " .

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Substituted by Act 22 of 2007, Section 98, for sub-Section (2) (w.e.f. 11-5-2007). Prior to its substitution, sub-Section (2) read as under:-" (2) Where any drawback has been paid to the claimant erroneously, 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 Section 28-AA from the date after the expiry of the said period of two months till the date of recovery of such drawback." .

(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 section 28-AB 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.