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Customs - Highlights / Catch Notes

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Rejection of entitlement for interest on delayed sanction of ...


Interest on Delayed Customs Refund Claim u/s 27A Rejected Despite Commissioner Appeals' Approval.

October 21, 2022

Case Laws     Customs     AT

Rejection of entitlement for interest on delayed sanction of refund claim - benefit of section 27A of Customs Act, 1962 - It is on record that there has been delay beyond the stipulated period of three months - the first appellate authority (Commissioner appeals) rightly allowed the claim - AT

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