https://www.taxtmi.com/caselaws?id=155535 The Tribunal held that the respondents' refund claim for excess duty paid on imported Plain Polypropylene Films should be accepted based on the declared transaction value. The appellant was deemed eligible for interest on the delayed refund beyond three months of a specific order date. The Tribunal rejected the Revenue's argument against applying interest provisions retrospectively, emphasizing the need for refund from the date of the Commissioner (Appeals) order. The appeal by the Revenue was dismissed, affirming the entitlement to refund and interest as per the Commissioner (Appeals) decision. en-us Tue, 27 Oct 2009 00:00:00 +0530 Thu, 05 Sep 2013 12:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155535 The Tribunal held that the respondents' refund claim for excess duty paid on imported Plain Polypropylene Films should be accepted based on the declared transaction value. The appellant was deemed eligible for interest on the delayed refund beyond three months of a specific order date. The Tribunal rejected the Revenue's argument against applying interest provisions retrospectively, emphasizing the need for refund from the date of the Commissioner (Appeals) order. The appeal by the Revenue was dismissed, affirming the entitlement to refund and interest as per the Commissioner (Appeals) decision. Case-Laws Customs Tue, 27 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155535