https://www.taxtmi.com/caselaws?id=780553 CESTAT (AT) held the amounts paid during provisional release were customs duty not deposits under protest, so Section 35FF did not apply; the refund application filed 31.12.2020 entitled the appellant to interest under Section 27A from three months after filing until refund issuance, but not from the payment date. The tribunal accepted the use of the 6% rate (per government notification and HC guidance) and found Commissioner (Appeals) rightly sanctioned interest accordingly. The impugned order was upheld and the appeal dismissed. en-us Tue, 28 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 11:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780553 CESTAT (AT) held the amounts paid during provisional release were customs duty not deposits under protest, so Section 35FF did not apply; the refund application filed 31.12.2020 entitled the appellant to interest under Section 27A from three months after filing until refund issuance, but not from the payment date. The tribunal accepted the use of the 6% rate (per government notification and HC guidance) and found Commissioner (Appeals) rightly sanctioned interest accordingly. The impugned order was upheld and the appeal dismissed. Case-Laws Customs Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780553