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    <title>2003 (12) TMI 84 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that interest payment on the refund amount under Section 27A of the Customs Act, 1962, until the date of refund was sufficient, rejecting the applicant&#039;s claim for interest from the date of deposit or final order. The Tribunal expressed concern over delays in implementing its orders, leading to the Revenue paying interest to the assessee. It recommended an inquiry by the Central Board of Excise and Customs to identify responsible officers and determine liability, with a report due by a specified date.</description>
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    <pubDate>Tue, 09 Dec 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=48975</link>
      <description>The Tribunal held that interest payment on the refund amount under Section 27A of the Customs Act, 1962, until the date of refund was sufficient, rejecting the applicant&#039;s claim for interest from the date of deposit or final order. The Tribunal expressed concern over delays in implementing its orders, leading to the Revenue paying interest to the assessee. It recommended an inquiry by the Central Board of Excise and Customs to identify responsible officers and determine liability, with a report due by a specified date.</description>
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      <pubDate>Tue, 09 Dec 2003 00:00:00 +0530</pubDate>
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