https://www.taxtmi.com/caselaws?id=365880 The Court allowed the writ petition, granting the petitioner entitlement to interest on the delayed refund amount of &8377;3,23,77,654/- due to the delay in the refund process. The Court held that the limitation period prescribed in the Notification could not be applied to cases involving Special Additional Duty (SAD) and rejected the Revenue's argument regarding the claim for interest. Emphasizing the supremacy of substantive law over administrative circulars, the Court directed the respondents to pay interest within eight weeks, in line with Section 27A of the Customs Act. en-us Mon, 13 Aug 2018 00:00:00 +0530 Sat, 25 Aug 2018 09:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365880 The Court allowed the writ petition, granting the petitioner entitlement to interest on the delayed refund amount of &8377;3,23,77,654/- due to the delay in the refund process. The Court held that the limitation period prescribed in the Notification could not be applied to cases involving Special Additional Duty (SAD) and rejected the Revenue's argument regarding the claim for interest. Emphasizing the supremacy of substantive law over administrative circulars, the Court directed the respondents to pay interest within eight weeks, in line with Section 27A of the Customs Act. Case-Laws Customs Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365880