https://www.taxtmi.com/caselaws?id=795489 Interest on customs duty is refundable under the applicable advisory only where the importer pays both duty and interest within three days from the stipulated date for removal of the system inability. For importers not registered on ICEGATE, that date is the date of registration and receipt of portal credentials. As the importer paid duty beyond the prescribed three-day period, the condition for interest waiver was not met. The interest paid was therefore not refundable. en-us Wed, 08 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795489 Interest on customs duty is refundable under the applicable advisory only where the importer pays both duty and interest within three days from the stipulated date for removal of the system inability. For importers not registered on ICEGATE, that date is the date of registration and receipt of portal credentials. As the importer paid duty beyond the prescribed three-day period, the condition for interest waiver was not met. The interest paid was therefore not refundable. Case-Laws Customs Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795489