https://www.taxtmi.com/caselaws?id=235683 The court held that the appellants were entitled to interest on the refund amount only from the expiry of three months from the date of receipt of the application for refund, as per Section 27A of the Customs Act. The court clarified that the relevant date for the computation of interest is the date of receipt of the application for refund, not the date of the order by the Collector of Customs (Appeals). The judgment underscores the significance of complying with statutory timelines and procedures for claiming interest on refunds under the Customs Act. en-us Thu, 18 Jul 2013 00:00:00 +0530 Tue, 31 Dec 2013 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235683 The court held that the appellants were entitled to interest on the refund amount only from the expiry of three months from the date of receipt of the application for refund, as per Section 27A of the Customs Act. The court clarified that the relevant date for the computation of interest is the date of receipt of the application for refund, not the date of the order by the Collector of Customs (Appeals). The judgment underscores the significance of complying with statutory timelines and procedures for claiming interest on refunds under the Customs Act. Case-Laws Customs Thu, 18 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235683