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Customs - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Interest on the refund amount of pre-deposit - the amount ...


Interest Granted on Pre-Deposit Refund Made Under Protest; Refund with Interest Due in 45 Days.

January 27, 2023

Case Laws     Customs     AT

Interest on the refund amount of pre-deposit - the amount remained with the revenue unadjusted by way of pre-deposit. - It is further found under the facts and circumstances, that such pre-deposit was made under protest - Such interest on refund should be granted within a period of 45 days from the date of receipt of copy of this order. - AT

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