https://www.taxtmi.com/caselaws?id=443392 The Tribunal held that the moratorium under Section 14 of IBC does not apply to proceedings benefiting the corporate debtor. Thus, the appeal could proceed during the company resolution process. Regarding entitlement to interest on delayed refund under Section 27A of the Customs Act, the Tribunal ruled in favor of the appellant, granting interest from the date three months after the refund application until the refund date. The impugned order was set aside, allowing the appellant to receive interest on the delayed refund as per the Customs Act, 1962. en-us Mon, 11 Sep 2023 00:00:00 +0530 Thu, 21 Sep 2023 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443392 The Tribunal held that the moratorium under Section 14 of IBC does not apply to proceedings benefiting the corporate debtor. Thus, the appeal could proceed during the company resolution process. Regarding entitlement to interest on delayed refund under Section 27A of the Customs Act, the Tribunal ruled in favor of the appellant, granting interest from the date three months after the refund application until the refund date. The impugned order was set aside, allowing the appellant to receive interest on the delayed refund as per the Customs Act, 1962. Case-Laws Customs Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443392