https://www.taxtmi.com/caselaws?id=458261 CESTAT Mumbai held that no interest was payable on customs duty refunds to the importer. The refund application filed on 08.01.2014 was incomplete and premature, as proper documentation was submitted only between 2016-2018 after assessment orders were finalized. The tribunal found no delayed payment of refunds since complete applications were submitted only after all requisite documents proving non-passing of duty burden were provided. The original order allowing interest on sanctioned refunds was set aside as legally unsustainable, and the department's appeal was allowed. en-us Fri, 15 Dec 2023 00:00:00 +0530 Thu, 17 Oct 2024 20:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458261 CESTAT Mumbai held that no interest was payable on customs duty refunds to the importer. The refund application filed on 08.01.2014 was incomplete and premature, as proper documentation was submitted only between 2016-2018 after assessment orders were finalized. The tribunal found no delayed payment of refunds since complete applications were submitted only after all requisite documents proving non-passing of duty burden were provided. The original order allowing interest on sanctioned refunds was set aside as legally unsustainable, and the department's appeal was allowed. Case-Laws Customs Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458261