https://www.taxtmi.com/caselaws?id=410310 Interest on delayed refund of customs duty was governed by departmental circulars requiring refund or rebate pursuant to an appellate order unless a stay had been obtained. As no interim stay was secured in the department's pending appeal, withholding interest was inconsistent with the governing instructions and the earlier writ direction for refund with applicable interest. The claim for interest was therefore maintainable and was decided in favour of the assessee. en-us Mon, 05 Jul 2021 00:00:00 +0530 Mon, 21 Feb 2022 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410310 Interest on delayed refund of customs duty was governed by departmental circulars requiring refund or rebate pursuant to an appellate order unless a stay had been obtained. As no interim stay was secured in the department's pending appeal, withholding interest was inconsistent with the governing instructions and the earlier writ direction for refund with applicable interest. The claim for interest was therefore maintainable and was decided in favour of the assessee. Case-Laws Customs Mon, 05 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410310