https://www.taxtmi.com/caselaws?id=202342 The Tribunal held that the amount adjusted against refunds due to the appellant should be treated as a pre-deposit, not duty paid. It was determined that the appellant was entitled to a refund without filing a separate claim under Section 27 of the Customs Act. The Tribunal also ruled that the appellant was entitled to interest on the refunded amount from a specified date until the actual payment. Consequently, the Tribunal set aside the previous order and directed the Revenue to refund the amount to the appellant, along with payment of interest as per judicial precedents and circulars. en-us Wed, 22 Sep 2010 00:00:00 +0530 Sat, 20 Jun 2026 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202342 The Tribunal held that the amount adjusted against refunds due to the appellant should be treated as a pre-deposit, not duty paid. It was determined that the appellant was entitled to a refund without filing a separate claim under Section 27 of the Customs Act. The Tribunal also ruled that the appellant was entitled to interest on the refunded amount from a specified date until the actual payment. Consequently, the Tribunal set aside the previous order and directed the Revenue to refund the amount to the appellant, along with payment of interest as per judicial precedents and circulars. Case-Laws Customs Wed, 22 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202342