https://www.taxtmi.com/caselaws?id=269622 The Tribunal dismissed the appellant's appeal regarding the rejection of interest payment on delayed refunds, affirming the Commissioner (Appeals)'s decision. The Tribunal found no infirmity in the order as the Department granted refunds within 3 months of assessment finalization, in accordance with Section 18 of the Customs Act, 1962. Additionally, the Tribunal upheld the finalization of assessments by the Department, emphasizing the appellant's entitlement to refunds post-assessment finalization under Section 18. The matter was remanded to the Adjudicating Authority for timely resolution based on prevailing laws and case laws cited by the Advocate. en-us Wed, 19 Aug 2015 00:00:00 +0530 Thu, 17 Dec 2015 22:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269622 The Tribunal dismissed the appellant's appeal regarding the rejection of interest payment on delayed refunds, affirming the Commissioner (Appeals)'s decision. The Tribunal found no infirmity in the order as the Department granted refunds within 3 months of assessment finalization, in accordance with Section 18 of the Customs Act, 1962. Additionally, the Tribunal upheld the finalization of assessments by the Department, emphasizing the appellant's entitlement to refunds post-assessment finalization under Section 18. The matter was remanded to the Adjudicating Authority for timely resolution based on prevailing laws and case laws cited by the Advocate. Case-Laws Customs Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269622