Section 27-A: Refund Claims for Duty or Interest Exclude Interest on Penalty Refunds or Pre-Deposits Before Appeals.

Interest on pre- deposit - Section 27-A applies to a claim of refund of duty or interest and does not specifically refer to the payment of interest on a refund of penalty or on pre-deposit effected before the Appellate Tribunal or before the appellate authority - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X