https://www.taxtmi.com/caselaws?id=791910 A complete refund claim for Extra Duty Deposit could not be deferred merely because finalisation of the Bills of Entry remained pending after the substantive valuation dispute had already been resolved. The delay in processing the refund was attributable to the Department, and statutory interest under Section 27A of the Customs Act followed on the delayed payment. Interest became payable after expiry of three months from receipt of the complete refund claim and continued until actual refund, reinforcing that procedural finalisation cannot override an otherwise complete refund entitlement. en-us Fri, 15 May 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791910 A complete refund claim for Extra Duty Deposit could not be deferred merely because finalisation of the Bills of Entry remained pending after the substantive valuation dispute had already been resolved. The delay in processing the refund was attributable to the Department, and statutory interest under Section 27A of the Customs Act followed on the delayed payment. Interest became payable after expiry of three months from receipt of the complete refund claim and continued until actual refund, reinforcing that procedural finalisation cannot override an otherwise complete refund entitlement. Case-Laws Customs Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791910