https://www.taxtmi.com/caselaws?id=210146 The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of the appellant regarding the recovery of interest and limitation issues. The recovery of interest was deemed unjustified as the interest clause introduced in 2006 did not apply to provisional assessments conducted before its enactment. The re-assessment for interest benefit was not time-barred as it stemmed from a final order predating relevant amendments. Citing legal precedents, the Tribunal held that interest charged without lawful authority falls outside the Customs Act's scope, entitling the appellant to a refund if appropriate. en-us Fri, 06 May 2011 00:00:00 +0530 Tue, 27 Nov 2012 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210146 The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of the appellant regarding the recovery of interest and limitation issues. The recovery of interest was deemed unjustified as the interest clause introduced in 2006 did not apply to provisional assessments conducted before its enactment. The re-assessment for interest benefit was not time-barred as it stemmed from a final order predating relevant amendments. Citing legal precedents, the Tribunal held that interest charged without lawful authority falls outside the Customs Act's scope, entitling the appellant to a refund if appropriate. Case-Laws Customs Fri, 06 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210146