https://www.taxtmi.com/circulars?id=6010 Warehousing interest under Section 61(2) is distinct from customs duty as defined in Section 2(xv), so the refund provision in Section 27 does not apply to refunds of interest recovered under Section 61(2); however, the Limitation Act may apply to the period for recovery or refund of such interest. en-us Wed, 08 Aug 1990 00:00:00 +0530 Mon, 29 Jun 2009 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6010 Warehousing interest under Section 61(2) is distinct from customs duty as defined in Section 2(xv), so the refund provision in Section 27 does not apply to refunds of interest recovered under Section 61(2); however, the Limitation Act may apply to the period for recovery or refund of such interest. Circulars Customs Wed, 08 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6010