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    <title>2022 (1) TMI 171 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal against the denial of interest on a refund claim related to an imported Toyota Land Cruiser. The appellant&#039;s claim for interest was rejected as the Customs duty refund was processed within one month of application, complying with the Customs Act&#039;s requirement for interest payment only if refunds are delayed beyond three months. The denial of interest was upheld, emphasizing the timely refund processing.</description>
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      <title>2022 (1) TMI 171 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=416706</link>
      <description>The Tribunal dismissed the appeal against the denial of interest on a refund claim related to an imported Toyota Land Cruiser. The appellant&#039;s claim for interest was rejected as the Customs duty refund was processed within one month of application, complying with the Customs Act&#039;s requirement for interest payment only if refunds are delayed beyond three months. The denial of interest was upheld, emphasizing the timely refund processing.</description>
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