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    <title>2025 (5) TMI 421 - RAJASTHAN HIGH COURT</title>
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    <description>Rajasthan HC allowed petition challenging refund rejection of interest paid on import duty due to technical glitches in Electronic Cash Ledger system during phased implementation from April 2023. Court held that Customs Order dated 17.04.2023 provided interest waiver until system inability removal date. DG Systems advisory dated 27.07.2023 certified technical glitches existed until that date for ICEGATE users. Since petitioner made payments following bill of entry return and system failures were acknowledged by authorities, respondents cannot claim interest and must refund collected amounts under Section 27 Customs Act, 1962.</description>
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    <pubDate>Wed, 05 Feb 2025 00:00:00 +0530</pubDate>
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      <description>Rajasthan HC allowed petition challenging refund rejection of interest paid on import duty due to technical glitches in Electronic Cash Ledger system during phased implementation from April 2023. Court held that Customs Order dated 17.04.2023 provided interest waiver until system inability removal date. DG Systems advisory dated 27.07.2023 certified technical glitches existed until that date for ICEGATE users. Since petitioner made payments following bill of entry return and system failures were acknowledged by authorities, respondents cannot claim interest and must refund collected amounts under Section 27 Customs Act, 1962.</description>
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