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...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Entitlement to compensatory interest on delayed customs refunds arises under Section 27A and the statute mandates interest from the day after three months from receipt of the refund application; a deeming fiction in law does not postpone that commencement. The Department's wrongful rejection and protracted adjudication cannot defeat this statutory right, and denial of interest on the ground that refund was sanctioned only after appellate orders is unsustainable. Consequently the appellant is entitled to interest from the expiry of three months from each original refund application date in 2003 until actual payment, and the adjudicating authority was directed to compute and pay it promptly.
Entitlement to compensatory interest on delayed customs refunds arises under Section 27A and the statute mandates interest from the day after three months from receipt of the refund application; a deeming fiction in law does not postpone that commencement. The Department's wrongful rejection and protracted adjudication cannot defeat this statutory right, and denial of interest on the ground that refund was sanctioned only after appellate orders is unsustainable. Consequently the appellant is entitled to interest from the expiry of three months from each original refund application date in 2003 until actual payment, and the adjudicating authority was directed to compute and pay it promptly.
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