https://www.taxtmi.com/caselaws?id=189073 The appeal was disposed of in favor of the appellant, granting them interest on the refund as per Section 27A of the Customs Act. The Tribunal held that failure to refund within three months of the application triggers interest liability, and since the refund was sanctioned without interest, the appellant was entitled to interest at the Section 27A rates. The Revenue's argument that the refund claim was incomplete due to missing original documents was rejected, as no deficiency notice was issued, and the appellant's application was deemed complete for interest calculation purposes. 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 The appeal was disposed of in favor of the appellant, granting them interest on the refund as per Section 27A of the Customs Act. The Tribunal held that failure to refund within three months of the application triggers interest liability, and since the refund was sanctioned without interest, the appellant was entitled to interest at the Section 27A rates. The Revenue's argument that the refund claim was incomplete due to missing original documents was rejected, as no deficiency notice was issued, and the appellant's application was deemed complete for interest calculation purposes. Case-Laws Customs Mon, 18 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189073