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    <title>Interest on Refund Allowed u/s 27A of Customs Act Effective May 1995, Claim from December 1995 Valid.</title>
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    <description>Interest on refund - Since Section 27A of the Customs Act itself came into force only in May, 1995 and the appellant has claimed the interest w.e.f. 1-12-1995 onwards - Interest on refund allowed - AT</description>
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      <description>Interest on refund - Since Section 27A of the Customs Act itself came into force only in May, 1995 and the appellant has claimed the interest w.e.f. 1-12-1995 onwards - Interest on refund allowed - AT</description>
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