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    <title>2017 (3) TMI 1069 - MADRAS HIGH COURT</title>
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    <description>The High Court held that the deposit made by the assessee was to be treated as duty, not merely a security deposit, following an adjudication order. Therefore, the assessee was entitled to interest on the entire deposit under Section 27A of the Customs Act. The Court allowed the appeal, directing that interest be paid on the sum of Rs. 9,70,865/- for the specified period.</description>
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      <description>The High Court held that the deposit made by the assessee was to be treated as duty, not merely a security deposit, following an adjudication order. Therefore, the assessee was entitled to interest on the entire deposit under Section 27A of the Customs Act. The Court allowed the appeal, directing that interest be paid on the sum of Rs. 9,70,865/- for the specified period.</description>
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