https://www.taxtmi.com/caselaws?id=189073 Interest on delayed customs refund under section 27A accrues from the date a complete refund application, acknowledged by the proper officer, is made. Where no deficiency was communicated to the applicant, the application could not be treated as incomplete merely because original documents were later said to be missing. Regulation 23 required a deficient application to be returned within ten days for rectification, and that procedure was not followed. As the refund was not made within three months, statutory interest became payable on the refunded amount. en-us Mon, 18 Jan 2016 00:00:00 +0530 Thu, 16 Feb 2017 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189073 Interest on delayed customs refund under section 27A accrues from the date a complete refund application, acknowledged by the proper officer, is made. Where no deficiency was communicated to the applicant, the application could not be treated as incomplete merely because original documents were later said to be missing. Regulation 23 required a deficient application to be returned within ten days for rectification, and that procedure was not followed. As the refund was not made within three months, statutory interest became payable on the refunded amount. Case-Laws Customs Mon, 18 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189073