Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
The text addresses interest liability for long-delayed excise rebate claims, stating that interest accrues from expiry of the statutory three-month period after application and that an abnormal delay justifies payment of interest at a higher commercial rate rather than the standard low statutory rate. It applies the doctrine that wrongful withholding causing unjust enrichment attracts equitable compensation, and concludes that in a case of over twelve years' delay the claimant is entitled to interest at 12% on the sanctioned rebate amount. The consequence is allowance of the appeal with consequential relief awarding higher rate interest on the rebate.
The text addresses interest liability for long-delayed excise rebate claims, stating that interest accrues from expiry of the statutory three-month period after application and that an abnormal delay justifies payment of interest at a higher commercial rate rather than the standard low statutory rate. It applies the doctrine that wrongful withholding causing unjust enrichment attracts equitable compensation, and concludes that in a case of over twelve years' delay the claimant is entitled to interest at 12% on the sanctioned rebate amount. The consequence is allowance of the appeal with consequential relief awarding higher rate interest on the rebate.
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