https://www.taxtmi.com/caselaws?id=428011 The Tribunal held that Section 27 does not apply to refunds from finalization of provisional assessments under Section 18 of the Customs Act. The Tribunal allowed the refund to the importer with interest, dismissing the revenue's appeal. en-us Thu, 11 Aug 2022 00:00:00 +0530 Thu, 22 Sep 2022 07:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428011 The Tribunal held that Section 27 does not apply to refunds from finalization of provisional assessments under Section 18 of the Customs Act. The Tribunal allowed the refund to the importer with interest, dismissing the revenue's appeal. Case-Laws Customs Thu, 11 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428011