https://www.taxtmi.com/caselaws?id=773332 CESTAT Chennai held that interest under Section 27A of Customs Act, 1962 is payable only if refund is not sanctioned within three months from receipt of complete refund claim and documents. The appellant's provisional assessment resulted in excess duty refund but claimed interest for delayed payment. Following Karnataka HC precedent in Commissioner of Customs Mangaluru v JSW Steel Ltd, the tribunal found the proper officer sanctioned refund within three months after receiving appellant's complete reply to defective appeal notice. The appellant cannot benefit from delays caused by incomplete documentation. Appeal dismissed, upholding rejection of interest claim on delayed refund payment. en-us Fri, 20 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773332 CESTAT Chennai held that interest under Section 27A of Customs Act, 1962 is payable only if refund is not sanctioned within three months from receipt of complete refund claim and documents. The appellant's provisional assessment resulted in excess duty refund but claimed interest for delayed payment. Following Karnataka HC precedent in Commissioner of Customs Mangaluru v JSW Steel Ltd, the tribunal found the proper officer sanctioned refund within three months after receiving appellant's complete reply to defective appeal notice. The appellant cannot benefit from delays caused by incomplete documentation. Appeal dismissed, upholding rejection of interest claim on delayed refund payment. Case-Laws Customs Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773332