2022 (10) TMI 472 - SCH - Customs

Interest on the refund claimed - HELD THAT - In the facts and circumstances of the case and considering the fact that from the date of submission of relevant documents as demanded by the show cause notice dated 7-7-2017 and thereafter, the refund was allowed within a period of three months, the High Court has rightly held that the appellant shall not be entitled to the interest on the refund as claimed by the appellant. The appeal stands dismissed.

Summary

The Supreme Court of India dismissed the appeal regarding a refund case where interest was denied as refund was allowed within three months of document submission. The High Court's decision was upheld. (Citation: 2022 (10) TMI 472 - SC)