https://www.taxtmi.com/caselaws?id=395337 The Tribunal dismissed the appeal, ruling that interest liability on refund claims arises three months from the date of application receipt, even if defective. The decision emphasized that deficiencies in applications constitute irregularities, not illegality, and subsequent submissions merge with the original claim. The judgment underscored compliance with application requirements and timely interest claims under customs and excise laws, providing a detailed analysis of procedural aspects and legal interpretations to resolve the dispute. en-us Wed, 11 Mar 2020 00:00:00 +0530 Tue, 01 Dec 2020 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395337 The Tribunal dismissed the appeal, ruling that interest liability on refund claims arises three months from the date of application receipt, even if defective. The decision emphasized that deficiencies in applications constitute irregularities, not illegality, and subsequent submissions merge with the original claim. The judgment underscored compliance with application requirements and timely interest claims under customs and excise laws, providing a detailed analysis of procedural aspects and legal interpretations to resolve the dispute. Case-Laws Customs Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395337