https://www.taxtmi.com/caselaws?id=405254 The Tribunal allowed the appellant's appeal, affirming their entitlement to interest on delayed refunds under Notification No.102/2007-Cus dated 14.9.2007, applicable after three months from the filing date. This decision was grounded in previous rulings and Section 27 of the Customs Act, 1962, ensuring statutory rights to interest on delayed refunds. The Tribunal emphasized adherence to legal principles, overriding any conflicting Circular provisions, and underscored the importance of timely refund processing. en-us Wed, 03 Mar 2021 00:00:00 +0530 Tue, 29 Oct 2024 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405254 The Tribunal allowed the appellant's appeal, affirming their entitlement to interest on delayed refunds under Notification No.102/2007-Cus dated 14.9.2007, applicable after three months from the filing date. This decision was grounded in previous rulings and Section 27 of the Customs Act, 1962, ensuring statutory rights to interest on delayed refunds. The Tribunal emphasized adherence to legal principles, overriding any conflicting Circular provisions, and underscored the importance of timely refund processing. Case-Laws Customs Wed, 03 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405254