https://www.taxtmi.com/caselaws?id=751262 The Tribunal allowed the appeal by remanding the case to the adjudication authority, directing it to reconsider the appellant's entitlement to interest under Section 18(4) of the Customs Act, 1962. The Tribunal clarified that interest is payable if the refund is delayed beyond three months from the final assessment, and the appellant successfully demonstrated this entitlement. The adjudication authority is instructed to address this within four months, acknowledging the oversight of relevant provisions in prior decisions. en-us Fri, 15 Mar 2024 00:00:00 +0530 Wed, 10 Apr 2024 19:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751262 The Tribunal allowed the appeal by remanding the case to the adjudication authority, directing it to reconsider the appellant's entitlement to interest under Section 18(4) of the Customs Act, 1962. The Tribunal clarified that interest is payable if the refund is delayed beyond three months from the final assessment, and the appellant successfully demonstrated this entitlement. The adjudication authority is instructed to address this within four months, acknowledging the oversight of relevant provisions in prior decisions. Case-Laws Customs Fri, 15 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751262