https://www.taxtmi.com/caselaws?id=255552 The Tribunal upheld the Commissioner (Appeals) Customs' decision to grant interest on refund claims beyond three months from the filing date. Despite the Revenue's argument of late submission of documents by the Respondent, the Tribunal ruled that interest must be paid if refunds are not processed within three months, regardless of additional information requests. Citing Section 27A of the Customs Act, the Tribunal emphasized that interest becomes payable after the specified period, and upheld the first appellate authority's orders, rejecting the Revenue's appeals. en-us Mon, 27 Oct 2014 00:00:00 +0530 Fri, 19 Jun 2015 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255552 The Tribunal upheld the Commissioner (Appeals) Customs' decision to grant interest on refund claims beyond three months from the filing date. Despite the Revenue's argument of late submission of documents by the Respondent, the Tribunal ruled that interest must be paid if refunds are not processed within three months, regardless of additional information requests. Citing Section 27A of the Customs Act, the Tribunal emphasized that interest becomes payable after the specified period, and upheld the first appellate authority's orders, rejecting the Revenue's appeals. Case-Laws Customs Mon, 27 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255552