https://www.taxtmi.com/caselaws?id=434106 The Tribunal upheld the Commissioner (Appeals)' decision, dismissing the Revenue's appeals and affirming the respondents/assessees' entitlement to interest on delayed refunds under Section 27(A) of the Customs Act, 1962. The Tribunal confirmed that interest accrues from three months after the refund application date until payment, aligning with the Apex Court's precedent. The Revenue's argument that interest should begin from the Tribunal's decision date was rejected, supporting the respondents' claim for interest from the earlier date. en-us Tue, 14 Feb 2023 00:00:00 +0530 Mon, 20 Nov 2023 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434106 The Tribunal upheld the Commissioner (Appeals)' decision, dismissing the Revenue's appeals and affirming the respondents/assessees' entitlement to interest on delayed refunds under Section 27(A) of the Customs Act, 1962. The Tribunal confirmed that interest accrues from three months after the refund application date until payment, aligning with the Apex Court's precedent. The Revenue's argument that interest should begin from the Tribunal's decision date was rejected, supporting the respondents' claim for interest from the earlier date. Case-Laws Customs Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434106