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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Interest on delayed refunds: statutory interest accrues where customs duty refunds are not paid within the prescribed post application period.</h1> Statutory interest on delayed customs refunds accrues where duty ordered to be refunded is not paid within three months of receipt of the refund application; the Central Government notifies the applicable rate within prescribed bounds and interest runs from the day after the three month period until payment. A proviso preserves entitlement for applications made before the Finance Bill, 1995 assent. Orders by Commissioners (Appeals), appellate tribunals, or courts are deemed orders under the refund provision for interest purposes.

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