https://www.taxtmi.com/caselaws?id=354614 The court found paragraph 4.3 of Circular No. 06/2008-Cus. to be ultra vires and contrary to Section 27A of the Customs Act, directing the respondents to pay interest on delayed refunds of Special Additional Duty (SAD) within eight weeks. The court emphasized that interest on delayed refunds is a statutory right under Section 27A and that administrative circulars cannot override statutory provisions. en-us Tue, 16 Jan 2018 00:00:00 +0530 Mon, 12 Nov 2018 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354614 The court found paragraph 4.3 of Circular No. 06/2008-Cus. to be ultra vires and contrary to Section 27A of the Customs Act, directing the respondents to pay interest on delayed refunds of Special Additional Duty (SAD) within eight weeks. The court emphasized that interest on delayed refunds is a statutory right under Section 27A and that administrative circulars cannot override statutory provisions. Case-Laws Customs Tue, 16 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354614