https://www.taxtmi.com/caselaws?id=787074 Where a refund application under the Customs Act was not refunded within three months, Section 27A creates a mandatory entitlement to interest from the day after the three month period; the tribunal held that the computation commences from expiry of three months from each original refund application filed in January-March 2003 and continues until actual refund. The tribunal also held that entitlement to interest cannot be defeated because refunds were ultimately allowed only by appellate orders, and directed recalculation and payment of interest accordingly. en-us Mon, 23 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787074 Where a refund application under the Customs Act was not refunded within three months, Section 27A creates a mandatory entitlement to interest from the day after the three month period; the tribunal held that the computation commences from expiry of three months from each original refund application filed in January-March 2003 and continues until actual refund. The tribunal also held that entitlement to interest cannot be defeated because refunds were ultimately allowed only by appellate orders, and directed recalculation and payment of interest accordingly. Case-Laws Customs Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787074