https://www.taxtmi.com/caselaws?id=763893 The court determined that the appellant is entitled to interest on delayed refunds under section 27A of the Customs Act up to the date of the actual refund, not just the date of sanction. The court set aside the Commissioner (Appeals) order and remanded the cases to the adjudicating authority to recalculate and pay the additional interest amount in compliance with the statutory mandate. This decision applies to all thirteen appeals, which were allowed, and the recalculation must be completed within two months from the order's presentation to the adjudicating authority. en-us Tue, 24 Dec 2024 00:00:00 +0530 Tue, 31 Dec 2024 08:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763893 The court determined that the appellant is entitled to interest on delayed refunds under section 27A of the Customs Act up to the date of the actual refund, not just the date of sanction. The court set aside the Commissioner (Appeals) order and remanded the cases to the adjudicating authority to recalculate and pay the additional interest amount in compliance with the statutory mandate. This decision applies to all thirteen appeals, which were allowed, and the recalculation must be completed within two months from the order's presentation to the adjudicating authority. Case-Laws Customs Tue, 24 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763893