https://www.taxtmi.com/caselaws?id=254303 The Court upheld the Tribunal's decision to award interest under Section 18(4) of the Customs Act, 1962, in a case where goods were cleared provisionally, and a refund was delayed due to withdrawn show cause notices. The appellant's challenge against the interest payment direction was rejected, with the Court finding the Tribunal's calculation justified given the extended delay in refunding the amount. The Court dismissed the appeal, stating that no substantial question of law was raised by the appellant, affirming the Tribunal's decision to award interest based on the circumstances of the case. en-us Fri, 21 Mar 2014 00:00:00 +0530 Thu, 18 Dec 2014 15:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254303 The Court upheld the Tribunal's decision to award interest under Section 18(4) of the Customs Act, 1962, in a case where goods were cleared provisionally, and a refund was delayed due to withdrawn show cause notices. The appellant's challenge against the interest payment direction was rejected, with the Court finding the Tribunal's calculation justified given the extended delay in refunding the amount. The Court dismissed the appeal, stating that no substantial question of law was raised by the appellant, affirming the Tribunal's decision to award interest based on the circumstances of the case. Case-Laws Customs Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254303