https://www.taxtmi.com/article/detailed?id=8892 Interest on delayed refunds of countervailing duty applies where an amount collected and processed as duty retains its character as duty for interest purposes even if later found refundable; deposits, as interim safeguards pending adjudication, are distinct and typically excluded from the interest regime. Interest accrues after the expiry of three months from receipt of the refund application, not from the date of a later order, and reversal of any CENVAT credit must be considered when determining eligibility. en-us Wed, 08 Jan 2020 07:10:51 +0530 Wed, 08 Jan 2020 07:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8892 Interest on delayed refunds of countervailing duty applies where an amount collected and processed as duty retains its character as duty for interest purposes even if later found refundable; deposits, as interim safeguards pending adjudication, are distinct and typically excluded from the interest regime. Interest accrues after the expiry of three months from receipt of the refund application, not from the date of a later order, and reversal of any CENVAT credit must be considered when determining eligibility. Articles Customs - Import - Export - SEZ Wed, 08 Jan 2020 07:10:51 +0530 https://www.taxtmi.com/article/detailed?id=8892