https://www.taxtmi.com/caselaws?id=101681 The appellate authority set aside the decision denying interest on a refund claim made by the appellants, remanding the matter to the Assistant Commissioner to determine the interest payable under Section 27A of the Customs Act, 1962. The appellants, whose refund claim originated from a 1991 Tribunal order, were found entitled to interest under the proviso to Section 27A from a specified date, given the application was pending when interest provisions were introduced in 1995. The denial of interest based on the absence of an appeal against the Refund Order was overturned, emphasizing the statutory entitlement to interest on the refund amount. en-us Thu, 07 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 16:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101681 The appellate authority set aside the decision denying interest on a refund claim made by the appellants, remanding the matter to the Assistant Commissioner to determine the interest payable under Section 27A of the Customs Act, 1962. The appellants, whose refund claim originated from a 1991 Tribunal order, were found entitled to interest under the proviso to Section 27A from a specified date, given the application was pending when interest provisions were introduced in 1995. The denial of interest based on the absence of an appeal against the Refund Order was overturned, emphasizing the statutory entitlement to interest on the refund amount. Case-Laws Customs Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101681