https://www.taxtmi.com/article/detailed?id=11632 Interest under Section 27A accrues only after a refund application is complete and acknowledged by the Proper Officer; Regulation 2 requires scrutiny and deficiency memos where documents are missing, and the receipt date for interest purposes is the date of acknowledgement of a complete application. Delay by the applicant in furnishing missing documents postpones the start of interest, and factual disputes over completeness require evidentiary examination rather than summary adjudication. en-us Fri, 21 Jul 2023 08:28:48 +0530 Fri, 21 Jul 2023 08:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11632 Interest under Section 27A accrues only after a refund application is complete and acknowledged by the Proper Officer; Regulation 2 requires scrutiny and deficiency memos where documents are missing, and the receipt date for interest purposes is the date of acknowledgement of a complete application. Delay by the applicant in furnishing missing documents postpones the start of interest, and factual disputes over completeness require evidentiary examination rather than summary adjudication. Articles Customs - Import - Export - SEZ Fri, 21 Jul 2023 08:28:48 +0530 https://www.taxtmi.com/article/detailed?id=11632