{"id":3028,"date":"2025-03-13T14:05:58","date_gmt":"2025-03-13T08:35:58","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=3028"},"modified":"2025-03-13T14:05:58","modified_gmt":"2025-03-13T08:35:58","slug":"no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc","title":{"rendered":"No Interest on Amount Repaid by Assessee Being Found Ineligible for Benefit of &#8216;SEIS&#8217; | HC"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/foreign-trade-policy\/101010000000389457\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc\">Braddock Infotech Pvt. Ltd. Versus Joint Director General of Foreign Trade, Ernakulam (2025) 27 Centax 343 (Ker.)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Gopinath P.<\/strong>, J.<\/li>\n<li><strong> S\/Shri John Varghese<\/strong> &amp; <strong>V. Thulaseedharan Pillai<\/strong>, Advs., for the Petitioner.<\/li>\n<li><strong>Shri Achuth Krishnan R.<\/strong>, CGC, Adv., for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee, a Private Limited Company engaged in placement and supply services of personnel, was granted duty credit scrips under the Service Exports from India Scheme (SEIS) as per Chapter 3 of the Foreign Trade Policy (2015-2020). Following an audit review, the competent authority reassessed the assessee\u2019s eligibility and determined that the services provided did not qualify as \u2018placement and supply services of personnel\u2019 under the scheme. Consequently, the assessee was directed to refund the duty credit scrip amount, which was duly complied with. However, the department further demanded interest under Section 28AA of the Customs Act, 1962, on the refunded amount. Contending that Section 28AA of the Customs Act, 1962, is not applicable in the absence of specific statutory backing under the Foreign Trade (Development and Regulation) Act, 1992, the assessee filed a writ petition before the Hon\u2019ble Kerala High Court, challenging the demand for interest.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Hon\u2019ble Kerala High Court held that Section 28AA of the Customs Act, 1962, cannot be invoked to levy interest on refunds made due to ineligibility under the Service Exports from India Scheme (SEIS), as there is no statutory provision in the Foreign Trade (Development and Regulation) Act, 1992, incorporating Section 28AA for such purposes. The Court observed that while Chapter 3 of the Foreign Trade Policy (2015-2020) prescribes interest liability on refunds, a policy framework cannot independently authorize the imposition of interest unless supported by plenary legislation. Accordingly, the Court set aside the demand for interest, ruling in favour of the assessee.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Bimal Chandra Banerjee v. State of M.P. \u2014 (1970) 2 SCC 467 \u2014 Referred [Para 3]<\/li>\n<li>J.K. Synthetics Ltd. v. Commercial Tax Officer \u2014 (1994) 4 SCC 276 \u2014 Relied on [Paras 3, 5]<\/li>\n<li>V.V.S. Sugars v. Government of Andhra Pradesh \u2014 (1999) 4 SCC 192 \u2014 Relied on [Paras 3, 5]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li>DGFT Public Notice No. 3\/2015-20, dated 1-4-2015 [Para 1]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Braddock Infotech Pvt. Ltd. Versus Joint Director General of Foreign&hellip;<\/p>\n","protected":false},"author":5,"featured_media":3040,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52,179,54],"tags":[],"class_list":["post-3028","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-foreign-trade-policy","category-news-foreign-trade-policy","category-ftp-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No Interest on Amount Repaid by Assessee Being Found Ineligible for Benefit of &#039;SEIS&#039; | HC<\/title>\n<meta name=\"description\" content=\"Kerala HC ruled that interest under Section 28AA of the Customs Act cannot be imposed on SEIS refunds due to lack of statutory backing.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"No Interest on Amount Repaid by Assessee Being Found Ineligible for Benefit of &#039;SEIS&#039; | HC\" \/>\n<meta property=\"og:description\" content=\"Kerala HC ruled that interest under Section 28AA of the Customs Act cannot be imposed on SEIS refunds due to lack of statutory backing.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-13T08:35:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/3.-No-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-SEIS.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc\"},\"author\":{\"name\":\"Admin\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9\"},\"headline\":\"No Interest on Amount Repaid by Assessee Being Found Ineligible for Benefit of &#8216;SEIS&#8217; | HC\",\"datePublished\":\"2025-03-13T08:35:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc\"},\"wordCount\":350,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/3.-No-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-SEIS.jpg\",\"articleSection\":[\"Foreign Trade Policy\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc\",\"name\":\"No Interest on Amount Repaid by Assessee Being Found Ineligible for Benefit of 'SEIS' | HC\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/3.-No-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-SEIS.jpg\",\"datePublished\":\"2025-03-13T08:35:58+00:00\",\"description\":\"Kerala HC ruled that interest under Section 28AA of the Customs Act cannot be imposed on SEIS refunds due to lack of statutory backing.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/3.-No-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-SEIS.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/3.-No-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-SEIS.jpg\",\"width\":920,\"height\":540,\"caption\":\"SEIS Refund Interest Liability\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"No Interest on Amount Repaid by Assessee Being Found Ineligible for Benefit of &#8216;SEIS&#8217; | HC\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9\",\"name\":\"Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g\",\"caption\":\"Admin\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/secure_admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"No Interest on Amount Repaid by Assessee Being Found Ineligible for Benefit of 'SEIS' | HC","description":"Kerala HC ruled that interest under Section 28AA of the Customs Act cannot be imposed on SEIS refunds due to lack of statutory backing.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc","og_locale":"en_US","og_type":"article","og_title":"No Interest on Amount Repaid by Assessee Being Found Ineligible for Benefit of 'SEIS' | HC","og_description":"Kerala HC ruled that interest under Section 28AA of the Customs Act cannot be imposed on SEIS refunds due to lack of statutory backing.","og_url":"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2025-03-13T08:35:58+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/3.-No-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-SEIS.jpg","type":"image\/jpeg"}],"author":"Admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc"},"author":{"name":"Admin","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9"},"headline":"No Interest on Amount Repaid by Assessee Being Found Ineligible for Benefit of &#8216;SEIS&#8217; | HC","datePublished":"2025-03-13T08:35:58+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc"},"wordCount":350,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/3.-No-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-SEIS.jpg","articleSection":["Foreign Trade Policy","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc","url":"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc","name":"No Interest on Amount Repaid by Assessee Being Found Ineligible for Benefit of 'SEIS' | HC","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/3.-No-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-SEIS.jpg","datePublished":"2025-03-13T08:35:58+00:00","description":"Kerala HC ruled that interest under Section 28AA of the Customs Act cannot be imposed on SEIS refunds due to lack of statutory backing.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/3.-No-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-SEIS.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/3.-No-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-SEIS.jpg","width":920,"height":540,"caption":"SEIS Refund Interest Liability"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/no-interest-on-amount-repaid-by-assessee-being-found-ineligible-for-benefit-of-seis-hc#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"No Interest on Amount Repaid by Assessee Being Found Ineligible for Benefit of &#8216;SEIS&#8217; | HC"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9","name":"Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g","caption":"Admin"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/secure_admin"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/3028","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=3028"}],"version-history":[{"count":2,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/3028\/revisions"}],"predecessor-version":[{"id":3031,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/3028\/revisions\/3031"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/3040"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=3028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=3028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=3028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}