https://www.taxtmi.com/caselaws?id=778473 CESTAT KOLKATA - AT allowed the appellant's refund of duty and cess paid in anticipation of export where no export occurred, holding Section 27(1)(b) of the Customs Act inapplicable as indicated by the SC. The appellant is entitled to interest for delayed refund from three months after filing the refund claim until realization at 12% per annum. The appeal was disposed of in favor of the appellant. en-us Tue, 16 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 08:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778473 CESTAT KOLKATA - AT allowed the appellant's refund of duty and cess paid in anticipation of export where no export occurred, holding Section 27(1)(b) of the Customs Act inapplicable as indicated by the SC. The appellant is entitled to interest for delayed refund from three months after filing the refund claim until realization at 12% per annum. The appeal was disposed of in favor of the appellant. Case-Laws Customs Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778473