https://www.taxtmi.com/caselaws?id=773495 The HC allowed the petition for refund of Special Additional Duty (SAD) paid under Section 3(5) of the Customs Tariff Act, 1975. Following the SC precedent in Union of India v. B.T.Patil & Sons, the court held that petitioners were entitled to interest under Section 27A of the Customs Act, 1962 on delayed refunds, calculated from three months after filing refund applications until actual payment. The court ruled petitioners had fulfilled statutory conditions for SAD refund and were entitled to both principal refund and interest on delayed payments. en-us Thu, 24 Apr 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773495 The HC allowed the petition for refund of Special Additional Duty (SAD) paid under Section 3(5) of the Customs Tariff Act, 1975. Following the SC precedent in Union of India v. B.T.Patil & Sons, the court held that petitioners were entitled to interest under Section 27A of the Customs Act, 1962 on delayed refunds, calculated from three months after filing refund applications until actual payment. The court ruled petitioners had fulfilled statutory conditions for SAD refund and were entitled to both principal refund and interest on delayed payments. Case-Laws Customs Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773495