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<h1>Appellate tribunal rules on interest for delayed refund: interest applies to duty amount, not security deposit.</h1> The appellate tribunal partially allowed the appeal, ruling that interest on delayed refund is not applicable to the security deposit but is applicable to ... Interest – Delayed refund of security amount – Assessee not entitled to interest as section 27A of Customs Act, 1962 provides payment of interest at specified rate in event of delay in refund of duty only and not in security deposit – section 27A The appellate tribunal allowed the appeal partially, stating that interest on delayed refund is not applicable for security deposit but is applicable for the amount representing duty. The appellant is entitled to interest on the duty amount of Rs. 4,52,735.
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