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    <title>Interest on Delayed Customs Refund Claim u/s 27A Rejected Despite Commissioner Appeals&#039; Approval.</title>
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    <description>Rejection of entitlement for interest on delayed sanction of refund claim - benefit of section 27A of Customs Act, 1962 - It is on record that there has been delay beyond the stipulated period of three months - the first appellate authority (Commissioner appeals) rightly allowed the claim - AT</description>
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      <description>Rejection of entitlement for interest on delayed sanction of refund claim - benefit of section 27A of Customs Act, 1962 - It is on record that there has been delay beyond the stipulated period of three months - the first appellate authority (Commissioner appeals) rightly allowed the claim - AT</description>
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