https://www.taxtmi.com/caselaws?id=434534 The Tribunal allowed the appeal, granting interest on the refund amount at 12% P.A. The appellant's payment of duty under protest established their entitlement to interest under Section 129EE of the Act. Citing legal precedents, the Tribunal emphasized procedural fairness and directed the revenue to pay interest within 45 days. The decision highlights the importance of adhering to legal provisions and recognizing rightful refund claims, ensuring fairness in customs matters. en-us Thu, 09 Feb 2023 00:00:00 +0530 Thu, 28 Sep 2023 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434534 The Tribunal allowed the appeal, granting interest on the refund amount at 12% P.A. The appellant's payment of duty under protest established their entitlement to interest under Section 129EE of the Act. Citing legal precedents, the Tribunal emphasized procedural fairness and directed the revenue to pay interest within 45 days. The decision highlights the importance of adhering to legal provisions and recognizing rightful refund claims, ensuring fairness in customs matters. Case-Laws Customs Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434534