https://www.taxtmi.com/caselaws?id=107540 Section 27A of the Customs Act, 1962 was construed to apply prospectively to pending customs refund claims, so interest became payable where a pre-existing refund claim remained unpaid for more than three months after the provision came into force. The interest claim was treated as part of the original refund application, and the communication denying interest was regarded as an appealable order. On that basis, the denial of interest was unsustainable and the order granting interest on the refund was upheld. en-us Mon, 12 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 12:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107540 Section 27A of the Customs Act, 1962 was construed to apply prospectively to pending customs refund claims, so interest became payable where a pre-existing refund claim remained unpaid for more than three months after the provision came into force. The interest claim was treated as part of the original refund application, and the communication denying interest was regarded as an appealable order. On that basis, the denial of interest was unsustainable and the order granting interest on the refund was upheld. Case-Laws Customs Mon, 12 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107540