https://www.taxtmi.com/caselaws?id=110813 The Tribunal rejected the Revenue's appeal, affirming the entitlement to interest under Section 27A of the Customs Act, 1962 for the delay in sanctioning the refund claim. Interest was calculated from the date exceeding 3 months from the assent of the president to the Finance Bill, 1995. The critical dates of application and sanction were pivotal in determining the interest liability period, leading to the dismissal of the Revenue's appeal. en-us Tue, 06 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 17:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110813 The Tribunal rejected the Revenue's appeal, affirming the entitlement to interest under Section 27A of the Customs Act, 1962 for the delay in sanctioning the refund claim. Interest was calculated from the date exceeding 3 months from the assent of the president to the Finance Bill, 1995. The critical dates of application and sanction were pivotal in determining the interest liability period, leading to the dismissal of the Revenue's appeal. Case-Laws Customs Tue, 06 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110813