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Customs - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Interest on delayed refund - In the absence of any definition ...


Assessee Denied Interest on Delayed Refund Due to Undefined 'Relevant Date' u/s 27; Central Excise Differentiated.

July 31, 2013

Case Laws     Customs     HC

Interest on delayed refund - In the absence of any definition of expression 'relevant date' u/s 27 as it was found in the Central Excise enactment – assessee was not eligible for the interest. - HC

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