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    <title>Tribunal Cannot Order Interest Refund on Duty Without Statutory Provision; Interest on Interest Needs Legal Basis.</title>
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    <description>Claim of Refund of interest paid on duty - When the statute does not provide for payment of interest while sanctioning the refund of interest on duty, the Tribunal has no power to order refund of interest on interest being creation of the statute. - AT</description>
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      <description>Claim of Refund of interest paid on duty - When the statute does not provide for payment of interest while sanctioning the refund of interest on duty, the Tribunal has no power to order refund of interest on interest being creation of the statute. - AT</description>
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