https://www.taxtmi.com/caselaws?id=771657 CESTAT Kolkata allowed the appeal regarding interest on delayed refund payment. The tribunal held that appellant was entitled to interest on drawback from 12 January 2019, when customs amendment was effected, despite filing error in shipping bill. Commissioner (Appeals) erred in rejecting appeal on procedural grounds, as appellant correctly approached appropriate authority after adjudicating authority became functus officio. Matter remanded to adjudicating authority to grant interest from 12 January 2019 till 16 January 2024 when refund was processed. en-us Wed, 23 Apr 2025 00:00:00 +0530 Mon, 26 May 2025 14:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771657 CESTAT Kolkata allowed the appeal regarding interest on delayed refund payment. The tribunal held that appellant was entitled to interest on drawback from 12 January 2019, when customs amendment was effected, despite filing error in shipping bill. Commissioner (Appeals) erred in rejecting appeal on procedural grounds, as appellant correctly approached appropriate authority after adjudicating authority became functus officio. Matter remanded to adjudicating authority to grant interest from 12 January 2019 till 16 January 2024 when refund was processed. Case-Laws Customs Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771657