https://www.taxtmi.com/caselaws?id=798185 Deemed omission of Rule 96(10) from inception removed any legal obligation to repay additional customs duties where the rule had required reversal of an import-exemption or export-refund benefit. The Customs Tariff Act, 1975 contained no provision during the relevant period authorising interest on delayed repayment of those additional duties. Interest paid on such repayment was therefore not legally leviable and was refundable. en-us Tue, 01 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798185 Deemed omission of Rule 96(10) from inception removed any legal obligation to repay additional customs duties where the rule had required reversal of an import-exemption or export-refund benefit. The Customs Tariff Act, 1975 contained no provision during the relevant period authorising interest on delayed repayment of those additional duties. Interest paid on such repayment was therefore not legally leviable and was refundable. Case-Laws Customs Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798185