https://www.taxtmi.com/caselaws?id=153226 Interest on delayed refund of fine and penalty under Customs law is not available where the statute provides interest only for delayed refund of duty. Rule 41 of the CEGAT Procedural Rules, 1982 is a procedural provision and cannot enlarge the substantive scope of the Customs Act or create a new right to interest. On that basis, a claim for interest on refund of fine and penalty is not maintainable and was rejected. en-us Fri, 02 Jul 2010 00:00:00 +0530 Fri, 19 Jul 2013 16:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153226 Interest on delayed refund of fine and penalty under Customs law is not available where the statute provides interest only for delayed refund of duty. Rule 41 of the CEGAT Procedural Rules, 1982 is a procedural provision and cannot enlarge the substantive scope of the Customs Act or create a new right to interest. On that basis, a claim for interest on refund of fine and penalty is not maintainable and was rejected. Case-Laws Customs Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153226