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    <title>2005 (4) TMI 99 - HIGH COURT OF JUDICATURE OF BOMBAY AT GOA</title>
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    <description>Interest on refund of customs fine and penalty under Section 27A was treated as running only from the appellate relief order, not from the date the amounts were originally paid. The review challenged the earlier direction that had awarded interest from the payment date as contrary to the statutory scheme, and the accepted position was that interest accrues only from the date of the CEGAT order granting relief. Accordingly, interest on the refunded amount was payable only from 17 May 2002, the date of that order.</description>
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      <title>2005 (4) TMI 99 - HIGH COURT OF JUDICATURE OF BOMBAY AT GOA</title>
      <link>https://www.taxtmi.com/caselaws?id=48242</link>
      <description>Interest on refund of customs fine and penalty under Section 27A was treated as running only from the appellate relief order, not from the date the amounts were originally paid. The review challenged the earlier direction that had awarded interest from the payment date as contrary to the statutory scheme, and the accepted position was that interest accrues only from the date of the CEGAT order granting relief. Accordingly, interest on the refunded amount was payable only from 17 May 2002, the date of that order.</description>
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      <pubDate>Mon, 25 Apr 2005 00:00:00 +0530</pubDate>
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