https://www.taxtmi.com/caselaws?id=121112 Excess customs duty allegedly collected contrary to Notification No. 59/95-Cus. raised issues of refund limitation under Section 27 of the Customs Act, 1962 and entitlement to interest on delayed refund under Sections 27A and 27B. The record was unclear on the date of receipt of the refund application, the timeliness of the claim, the date of communication of the sanction order, and whether a hearing had been given. The Tribunal therefore sought a factual report on the chronology, the notification's applicability, and the legal basis for claiming interest. No final determination was made on the interest claim, and the matter was listed for further hearing. en-us Mon, 15 Jan 2007 00:00:00 +0530 Thu, 26 Jul 2012 16:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121112 Excess customs duty allegedly collected contrary to Notification No. 59/95-Cus. raised issues of refund limitation under Section 27 of the Customs Act, 1962 and entitlement to interest on delayed refund under Sections 27A and 27B. The record was unclear on the date of receipt of the refund application, the timeliness of the claim, the date of communication of the sanction order, and whether a hearing had been given. The Tribunal therefore sought a factual report on the chronology, the notification's applicability, and the legal basis for claiming interest. No final determination was made on the interest claim, and the matter was listed for further hearing. Case-Laws Customs Mon, 15 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121112