https://www.taxtmi.com/caselaws?id=268755 The Tribunal allowed the appellant's appeal, holding that they were entitled to claim interest on delayed refund under notification no.102/2007 from three months after filing the refund claim until refund realization. The Tribunal emphasized the importance of statutory provisions like Section 27 of the Customs Act, 1962, and Section 11BB in determining entitlement to interest on delayed refunds and clarified that initially giving up the claim for interest does not waive the statutory right to claim interest under relevant provisions. The impugned order was set aside, granting the appellant consequential relief. en-us Wed, 21 Jan 2015 00:00:00 +0530 Wed, 02 Dec 2015 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268755 The Tribunal allowed the appellant's appeal, holding that they were entitled to claim interest on delayed refund under notification no.102/2007 from three months after filing the refund claim until refund realization. The Tribunal emphasized the importance of statutory provisions like Section 27 of the Customs Act, 1962, and Section 11BB in determining entitlement to interest on delayed refunds and clarified that initially giving up the claim for interest does not waive the statutory right to claim interest under relevant provisions. The impugned order was set aside, granting the appellant consequential relief. Case-Laws Customs Wed, 21 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268755