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    <title>2026 (4) TMI 1291 - BOMBAY HIGH COURT</title>
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    <description>A refund order that granted refund but gave no reasons on a specifically raised claim for interest was unsustainable to that extent. Where interest is sought, the authority must consider the claim, apply its mind, and record reasons for granting or rejecting it; complete silence on the issue shows non-application of mind. The matter was therefore required to be reconsidered afresh by the customs authority in accordance with law on the interest component.</description>
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      <description>A refund order that granted refund but gave no reasons on a specifically raised claim for interest was unsustainable to that extent. Where interest is sought, the authority must consider the claim, apply its mind, and record reasons for granting or rejecting it; complete silence on the issue shows non-application of mind. The matter was therefore required to be reconsidered afresh by the customs authority in accordance with law on the interest component.</description>
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