2003 (5) TMI 289 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai considered whether the respondent was entitled to interest on a customs duty refund. The duty was paid in May 1988, refund claimed in 1989, and granted in 1992. The Supreme Court dismissed the department's appeal in 1998. The Commissioner (Appeals) allowed interest from August 1995 till payment, citing Section 27A of the Act. The appeal was dismissed as the claim for interest was considered inadmissible.