https://www.taxtmi.com/caselaws?id=442960 The Tribunal held that the appellant was not entitled to interest on the refund as the refund was granted within the prescribed 3-month period from the final assessment under Section 18(4) of the Customs Act. The appellant's reliance on case laws not related to provisional assessment under Section 18 was rejected. The appeal seeking interest on the refund amount paid during investigation or adjudication proceedings was dismissed, upholding the impugned order. en-us Wed, 13 Sep 2023 00:00:00 +0530 Thu, 14 Sep 2023 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442960 The Tribunal held that the appellant was not entitled to interest on the refund as the refund was granted within the prescribed 3-month period from the final assessment under Section 18(4) of the Customs Act. The appellant's reliance on case laws not related to provisional assessment under Section 18 was rejected. The appeal seeking interest on the refund amount paid during investigation or adjudication proceedings was dismissed, upholding the impugned order. Case-Laws Customs Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442960