Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with interest @ 6 % per annum till the amount is paid. This rate of interest would be applicable, if the amount is paid within a period of three months. If the amount is not paid within a period of three months, the respondent is liable to pay interest @ 12% per annum subsequent thereof - HC
Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with interest @ 6 % per annum till the amount is paid. This rate of interest would be applicable, if the amount is paid within a period of three months. If the amount is not paid within a period of three months, the respondent is liable to pay interest @ 12% per annum subsequent thereof - HC
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