https://www.taxtmi.com/caselaws?id=125242 The appeal was dismissed by the Judge, upholding the Commissioner (Appeals) order allowing the refund of customs duty. The appellant's argument regarding interest under Section 127A of the Customs Act was deemed insufficient as there was no explicit plea for interest in the records. The Judge clarified that interest is considered part of consequential relief and need not be separately mentioned unless disputed. The appellant was advised to raise interest issues before the refund authority and pursue the appeal process if necessary. The judgment was delivered on 1-12-2008. en-us Mon, 01 Dec 2008 00:00:00 +0530 Sat, 20 Oct 2012 18:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125242 The appeal was dismissed by the Judge, upholding the Commissioner (Appeals) order allowing the refund of customs duty. The appellant's argument regarding interest under Section 127A of the Customs Act was deemed insufficient as there was no explicit plea for interest in the records. The Judge clarified that interest is considered part of consequential relief and need not be separately mentioned unless disputed. The appellant was advised to raise interest issues before the refund authority and pursue the appeal process if necessary. The judgment was delivered on 1-12-2008. Case-Laws Customs Mon, 01 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125242