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Customs - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Delayed refund - Levy of Interest - interest on excess amount of ...

Case Laws     Customs

December 29, 2021

Delayed refund - Levy of Interest - interest on excess amount of customs duty deposited under protest at the time of passing of the Bill of Entry on provisional basis - The appellant is entitled to interest from the date of deposit of duty till the date of grant of refund @ 6% P.A. (at the prescribed rate) - AT

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