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    <title>2021 (9) TMI 17 - CESTAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal, granting interest on the refunded duty amount under Section 27A of the Customs Act. It clarified that interest is payable from three months after the refund application date and directed the respondent department to pay the interest component within two months from the order date. The case involved a refund claim rejection under Section 23 of the Customs Act, highlighting the legality of the Commissioner of Customs (Appeals) remand order before the Tribunal.</description>
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      <description>The Tribunal partially allowed the appeal, granting interest on the refunded duty amount under Section 27A of the Customs Act. It clarified that interest is payable from three months after the refund application date and directed the respondent department to pay the interest component within two months from the order date. The case involved a refund claim rejection under Section 23 of the Customs Act, highlighting the legality of the Commissioner of Customs (Appeals) remand order before the Tribunal.</description>
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