https://www.taxtmi.com/caselaws?id=265824 The court condoned a 10-day delay in filing the appeal and upheld the entitlement to interest on the refund of Special Additional Duty (SAD) under Notification No. 102/2007. It clarified that Sections 27 and 27A of the Customs Act, 1962 apply to refunds under this notification and that Circular No. 6/2008 cannot deny interest on delayed refunds. The court deemed the denial of interest by the Department as unjustified and dismissed the appeal, affirming the order for payment of interest on the refunded amount. en-us Wed, 07 Oct 2015 00:00:00 +0530 Sat, 07 May 2016 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265824 The court condoned a 10-day delay in filing the appeal and upheld the entitlement to interest on the refund of Special Additional Duty (SAD) under Notification No. 102/2007. It clarified that Sections 27 and 27A of the Customs Act, 1962 apply to refunds under this notification and that Circular No. 6/2008 cannot deny interest on delayed refunds. The court deemed the denial of interest by the Department as unjustified and dismissed the appeal, affirming the order for payment of interest on the refunded amount. Case-Laws Customs Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265824