Interest on delayed customs refunds begins from receipt of a complete claim; timely filing avoids departmental interest liability. Interest is payable on delayed refunds of customs duties, calculated from the date of receipt of a complete refund application; incomplete applications must be returned within ten working days and complete applications acknowledged within the same period, with an initial interest-free processing window starting on receipt of the complete claim.
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Provisions expressly mentioned in the judgment/order text.
Interest on delayed customs refunds begins from receipt of a complete claim; timely filing avoids departmental interest liability.
Interest is payable on delayed refunds of customs duties, calculated from the date of receipt of a complete refund application; incomplete applications must be returned within ten working days and complete applications acknowledged within the same period, with an initial interest-free processing window starting on receipt of the complete claim.
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