https://www.taxtmi.com/caselaws?id=237999 Interest on customs refund becomes payable only if the refund is not granted within three months from the date of the refund application, not from the earlier date of deposit made during investigation. The governing rule under the Customs Act links interest to delay beyond that statutory period after the refund claim is filed, even where the underlying refund arises only after a favourable appellate order. The Tribunal also lacks statutory authority to award interest on delayed payment of interest; such relief may arise only in writ jurisdiction on special facts, not in proceedings under the Act. en-us Wed, 17 Jul 2013 00:00:00 +0530 Fri, 03 Jan 2014 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237999 Interest on customs refund becomes payable only if the refund is not granted within three months from the date of the refund application, not from the earlier date of deposit made during investigation. The governing rule under the Customs Act links interest to delay beyond that statutory period after the refund claim is filed, even where the underlying refund arises only after a favourable appellate order. The Tribunal also lacks statutory authority to award interest on delayed payment of interest; such relief may arise only in writ jurisdiction on special facts, not in proceedings under the Act. Case-Laws Customs Wed, 17 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237999