https://www.taxtmi.com/caselaws?id=780181 Optical Interface Modules were held classifiable under CTH 85177990 for exemption under Notification No. 57/2017-Customs, because the department's own clarification, technical opinion and later acceptance supported that classification; the Revenue's attempt to classify them under CTH 85176290 failed. Duty paid under protest was therefore refundable, and interest was payable on the delayed refund after expiry of three months from the date of initial payment until actual refund, at 12% per annum. The departmental challenge was rejected, and the refund entitlement with consequential interest was affirmed. en-us Thu, 04 Sep 2025 00:00:00 +0530 Fri, 24 Oct 2025 16:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780181 Optical Interface Modules were held classifiable under CTH 85177990 for exemption under Notification No. 57/2017-Customs, because the department's own clarification, technical opinion and later acceptance supported that classification; the Revenue's attempt to classify them under CTH 85176290 failed. Duty paid under protest was therefore refundable, and interest was payable on the delayed refund after expiry of three months from the date of initial payment until actual refund, at 12% per annum. The departmental challenge was rejected, and the refund entitlement with consequential interest was affirmed. Case-Laws Customs Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780181