https://www.taxtmi.com/highlights?id=71997 Entitlement for interest on refund - finalizing the assessment after delay of 8 years - The appellant is entitled to interest if the refund is payable after the expiry of 3 months from the date of final assessment as per Section 18 (4) of the Customs Act whereas in the present case the refund was granted within 3 months as prescribed under Section 18 (4) of the Act. Therefore the appellant is not entitled to any interest in view of the statutory provisions - AT en-us Thu, 14 Sep 2023 08:59:00 +0530 Thu, 14 Sep 2023 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71997 Entitlement for interest on refund - finalizing the assessment after delay of 8 years - The appellant is entitled to interest if the refund is payable after the expiry of 3 months from the date of final assessment as per Section 18 (4) of the Customs Act whereas in the present case the refund was granted within 3 months as prescribed under Section 18 (4) of the Act. Therefore the appellant is not entitled to any interest in view of the statutory provisions - AT Highlights Customs Thu, 14 Sep 2023 08:59:00 +0530 https://www.taxtmi.com/highlights?id=71997