https://www.taxtmi.com/caselaws?id=111209 The appeal was dismissed as the court held that Section 27 of the Customs Act applied to the claim for refund of interest paid under Section 61(2) of the Act. The court determined that the interest paid was a levy on customs duty, making it subject to the limitation provisions of Section 27. Despite the appellants' argument that the duty of customs and interest were distinct, the court found that the interest paid was refundable only within the prescribed six-month period under Section 27. The appeal was dismissed, upholding the decision that the claim was time-barred. en-us Thu, 11 Mar 2004 00:00:00 +0530 Fri, 20 Apr 2012 18:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111209 The appeal was dismissed as the court held that Section 27 of the Customs Act applied to the claim for refund of interest paid under Section 61(2) of the Act. The court determined that the interest paid was a levy on customs duty, making it subject to the limitation provisions of Section 27. Despite the appellants' argument that the duty of customs and interest were distinct, the court found that the interest paid was refundable only within the prescribed six-month period under Section 27. The appeal was dismissed, upholding the decision that the claim was time-barred. Case-Laws Customs Thu, 11 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111209