Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Page of 4912
Press 'Enter' after typing page number.
181 to 200 of 98239 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Section 27A of the Customs Act requires interest on delayed customs-duty refunds where the refund is not paid within three months of receipt of the refund application. An appellate order allowing refund is deemed an order under section 27(2), but that deeming provision does not defer the commencement of interest. Where a refund application preceded appellate litigation, statutory interest accrues from expiry of three months after the application until the date of refund payment, despite the refund being granted following the litigation.
Section 27A of the Customs Act requires interest on delayed customs-duty refunds where the refund is not paid within three months of receipt of the refund application. An appellate order allowing refund is deemed an order under section 27(2), but that deeming provision does not defer the commencement of interest. Where a refund application preceded appellate litigation, statutory interest accrues from expiry of three months after the application until the date of refund payment, despite the refund being granted following the litigation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
