https://www.taxtmi.com/caselaws?id=119600 The appellant's claim for interest on a refund of excess customs duty was rejected by the Tribunal. The rejection was based on the fact that the High Court's judgment in 2003, which allowed the refund, did not include any direction for interest. The Tribunal emphasized that the earlier rejected refund application from 1997 could not serve as the basis for the interest claim since no appeal was made against that rejection. Therefore, the Tribunal concluded that the claim for interest could only be considered in relation to the refund application filed in June 2003 following the High Court's judgment, leading to the rejection of the appellant's claim for interest. en-us Sat, 15 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 11:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119600 The appellant's claim for interest on a refund of excess customs duty was rejected by the Tribunal. The rejection was based on the fact that the High Court's judgment in 2003, which allowed the refund, did not include any direction for interest. The Tribunal emphasized that the earlier rejected refund application from 1997 could not serve as the basis for the interest claim since no appeal was made against that rejection. Therefore, the Tribunal concluded that the claim for interest could only be considered in relation to the refund application filed in June 2003 following the High Court's judgment, leading to the rejection of the appellant's claim for interest. Case-Laws Customs Sat, 15 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119600