Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
The High Court held that the respondents are liable to pay interest on the delayed disbursal of refund u/s 27A of the Customs Act, 1962. The Court clarified that the observation of the amount not being duty was misinterpreted and should be understood in the context that the amount mistakenly deposited could never have been retained by the Customs authorities. The restitutory element of interest was acknowledged as a normal relief in restitution, not controlled by the Interest Acts. The respondents are liable to pay interest from the date of the original application on 24 June 2016 until 29 November 2018 when refunds were ultimately effected. The petition was allowed.
The High Court held that the respondents are liable to pay interest on the delayed disbursal of refund u/s 27A of the Customs Act, 1962. The Court clarified that the observation of the amount not being duty was misinterpreted and should be understood in the context that the amount mistakenly deposited could never have been retained by the Customs authorities. The restitutory element of interest was acknowledged as a normal relief in restitution, not controlled by the Interest Acts. The respondents are liable to pay interest from the date of the original application on 24 June 2016 until 29 November 2018 when refunds were ultimately effected. The petition was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
