https://www.taxtmi.com/caselaws?id=757885 Delhi HC held that customs authorities must pay interest on delayed refund disbursal under Section 27A of Customs Act 1962. The court rejected respondents' contention that interest provisions were inapplicable, clarifying that previous observations about amounts not being duty were misinterpreted. Applying restitution doctrine from SC precedent, the court ruled that interest is normal relief in restitution cases and ordered payment of interest from original application date until refund was effected. Petition allowed. en-us Fri, 30 Aug 2024 00:00:00 +0530 Tue, 03 Sep 2024 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757885 Delhi HC held that customs authorities must pay interest on delayed refund disbursal under Section 27A of Customs Act 1962. The court rejected respondents' contention that interest provisions were inapplicable, clarifying that previous observations about amounts not being duty were misinterpreted. Applying restitution doctrine from SC precedent, the court ruled that interest is normal relief in restitution cases and ordered payment of interest from original application date until refund was effected. Petition allowed. Case-Laws Customs Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757885