https://www.taxtmi.com/caselaws?id=791389 Interest on customs duty refunds under Section 27A of the Customs Act, 1962 runs from the expiry of three months after receipt of the refund application, where the claim is not disposed of within that period. If the original application was acknowledged and not duly returned as deficient in accordance with law, later clarifications or supporting documents do not shift the start date for interest. The Department could not defer interest by treating the later resubmission date as the effective date of the claim, so interest was payable from three months after the original refund filing. en-us Fri, 08 May 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791389 Interest on customs duty refunds under Section 27A of the Customs Act, 1962 runs from the expiry of three months after receipt of the refund application, where the claim is not disposed of within that period. If the original application was acknowledged and not duly returned as deficient in accordance with law, later clarifications or supporting documents do not shift the start date for interest. The Department could not defer interest by treating the later resubmission date as the effective date of the claim, so interest was payable from three months after the original refund filing. Case-Laws Customs Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791389