https://www.taxtmi.com/caselaws?id=113306 The Tribunal remanded the case to the original Refund Sanctioning Authority to verify the actual date of filing the Refund Claim. Emphasizing the importance of scrutinizing the application for completeness, the Tribunal highlighted the need to ensure proper verification of the filing date for interest payment purposes under Section 27A of the Customs Act. The decision to remand was made to clarify the completeness of the application and determine if the case should be decided on its merits in accordance with the law. en-us Thu, 22 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 17:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113306 The Tribunal remanded the case to the original Refund Sanctioning Authority to verify the actual date of filing the Refund Claim. Emphasizing the importance of scrutinizing the application for completeness, the Tribunal highlighted the need to ensure proper verification of the filing date for interest payment purposes under Section 27A of the Customs Act. The decision to remand was made to clarify the completeness of the application and determine if the case should be decided on its merits in accordance with the law. Case-Laws Customs Thu, 22 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113306