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    <title>Interest rate on delayed refund — Notification No. 21/2001-Cus. (N.T.) superseded</title>
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    <description>The Central Government, exercising powers under section 27A of the Customs Act, 1962, fixes the rate of interest at eight per cent. per annum for the purposes of interest on delayed customs refunds and expressly supersedes the earlier related notification.</description>
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