https://www.taxtmi.com/caselaws?id=3910 The refund claim for interest on warehousing was rejected as time-barred due to insufficient evidence. The remaining amount was credited to the Consumer Welfare Fund. The court clarified that Sec. 27 of the Customs Act does not apply to warehousing interest and emphasized that such interest is unlikely to be passed on to customers. The appellant's refund claim was granted, and the sanctioned amount was directed to be issued to the appellant. en-us Tue, 14 Aug 2007 00:00:00 +0530 Fri, 09 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3910 The refund claim for interest on warehousing was rejected as time-barred due to insufficient evidence. The remaining amount was credited to the Consumer Welfare Fund. The court clarified that Sec. 27 of the Customs Act does not apply to warehousing interest and emphasized that such interest is unlikely to be passed on to customers. The appellant's refund claim was granted, and the sanctioned amount was directed to be issued to the appellant. Case-Laws Customs Tue, 14 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3910