Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2022 (10) TMI 385

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ould be both just and fair, if interest is paid to the petitioner, by the respondents, at the rate of 6% (simple) per annum, from 05.12.2013 i.e., after expiry of three months from the date when the petitioner made a request for reassessment. Thus, the interest will run from 05.12.2013 till 12.08.2022, when the principal amount was refunded - the writ petition is disposed off. - W.P.(C) 8664/202 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t to, within three weeks. 1.1 Thereafter, the matter has been listed on two occasions for compliance i.e., on 15.07.2022 and 20.07.2022. 2. To be noted, while the principal amount has been refunded, interest has not been paid. 3. Since there is no resolution concerning the aspect involving interest, which is one of the prayers made in the writ petition, we give liberty to the petiti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . 3. The aforesaid extract would show, that the petitioner before us, having been granted refund of the principal amount, seeks payment of interest. 4. What is not disputed, is that after the Order-in-Appeal dated 19.08.2013 was passed by the Commissioner of Customs (Appeals), the petitioner made its first request for assessment on 05.09.2013. 4.1 The verification process, it appears, too .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates