https://www.taxtmi.com/caselaws?id=390771 The CESTAT allowed the petitioner's appeal for a refund of Special Additional Duty under Notification No. 102/2007-Customs. The petitioner also sought interest on the delayed refund under Section 27A of the Customs Act, 1962. The Court found the impugned order contrary to the Act, emphasizing the duty to pay interest on delayed refunds. Despite existing stay orders, the Court set aside the impugned order and remitted the case for fresh consideration, directing the respondent to issue a new order while ensuring the petitioner's right to be heard. The writ petitions were disposed of without costs, and related miscellaneous petitions were closed. en-us Wed, 18 Dec 2019 00:00:00 +0530 Thu, 07 Nov 2024 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390771 The CESTAT allowed the petitioner's appeal for a refund of Special Additional Duty under Notification No. 102/2007-Customs. The petitioner also sought interest on the delayed refund under Section 27A of the Customs Act, 1962. The Court found the impugned order contrary to the Act, emphasizing the duty to pay interest on delayed refunds. Despite existing stay orders, the Court set aside the impugned order and remitted the case for fresh consideration, directing the respondent to issue a new order while ensuring the petitioner's right to be heard. The writ petitions were disposed of without costs, and related miscellaneous petitions were closed. Case-Laws Customs Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390771