https://www.taxtmi.com/caselaws?id=435266 The court concluded that the petitioner was not entitled to interest under Section 27A of the Customs Act, 1962, as there was a dispute regarding the completeness of refund applications. Refunds were paid within the statutory period after receiving complete applications, and the court could not resolve the factual disputes about application completeness. Interest is only payable when refunds are delayed beyond the statutory period without deficiency memos being issued. The respondents were directed to pay any outstanding amounts due within four weeks after verification. The writ petition was disposed of with no costs, and certified copies of the judgment were to be provided upon compliance. en-us Mon, 13 Mar 2023 00:00:00 +0530 Fri, 29 Sep 2023 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435266 The court concluded that the petitioner was not entitled to interest under Section 27A of the Customs Act, 1962, as there was a dispute regarding the completeness of refund applications. Refunds were paid within the statutory period after receiving complete applications, and the court could not resolve the factual disputes about application completeness. Interest is only payable when refunds are delayed beyond the statutory period without deficiency memos being issued. The respondents were directed to pay any outstanding amounts due within four weeks after verification. The writ petition was disposed of with no costs, and certified copies of the judgment were to be provided upon compliance. Case-Laws Customs Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435266