https://www.taxtmi.com/highlights?id=46507 Interest on the refund u/s 27A - the Explanation to Section 27A makes it clear that the orders passed by the Commissioner (Appeals) and the Appellate Tribunal are also deemed to be orders passed u/s 27(2) - even if the ACC rejects an application for refund u/s 27(2), the moment the said order is set aside on first appeal or second appeal, the order merges - assessee is entitled to interest from the date of expiry of 3 months of the date of application en-us Wed, 15 May 2019 08:33:21 +0530 Wed, 15 May 2019 08:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46507 Interest on the refund u/s 27A - the Explanation to Section 27A makes it clear that the orders passed by the Commissioner (Appeals) and the Appellate Tribunal are also deemed to be orders passed u/s 27(2) - even if the ACC rejects an application for refund u/s 27(2), the moment the said order is set aside on first appeal or second appeal, the order merges - assessee is entitled to interest from the date of expiry of 3 months of the date of application Highlights Customs Wed, 15 May 2019 08:33:21 +0530 https://www.taxtmi.com/highlights?id=46507