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        Customs

        Interest rate on delayed refund — Notification No. 21/2001-Cus. (N.T.) superseded - 025/02 - Customs - Non Tariff

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        Interest rate on delayed customs refunds fixed under section 27A; prior notification superseded, new statutory rate specified. The Central Government, exercising powers under section 27A of the Customs Act, 1962, fixes the rate of interest at eight per cent. per annum for the purposes of interest on delayed customs refunds and expressly supersedes the earlier related notification.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Interest rate on delayed customs refunds fixed under section 27A; prior notification superseded, new statutory rate specified.

                                The Central Government, exercising powers under section 27A of the Customs Act, 1962, fixes the rate of interest at eight per cent. per annum for the purposes of interest on delayed customs refunds and expressly supersedes the earlier related notification.


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