https://www.taxtmi.com/caselaws?id=799829 Section 27A of the Customs Act requires interest on a delayed customs-duty refund to accrue from the day after three months following receipt of a valid refund application. An appellate or court order granting refund is deemed to be an order under Section 27(2), but that deeming provision does not defer interest until appellate proceedings end or the refund is sanctioned. Where the valid application was received on 29 October 2018 and payment occurred on 16 September 2025, interest at 6% per annum applies from 28 January 2019 until payment. The rule concerning absence of a valid application or an uncrystallised refund does not apply. en-us Fri, 25 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799829 Section 27A of the Customs Act requires interest on a delayed customs-duty refund to accrue from the day after three months following receipt of a valid refund application. An appellate or court order granting refund is deemed to be an order under Section 27(2), but that deeming provision does not defer interest until appellate proceedings end or the refund is sanctioned. Where the valid application was received on 29 October 2018 and payment occurred on 16 September 2025, interest at 6% per annum applies from 28 January 2019 until payment. The rule concerning absence of a valid application or an uncrystallised refund does not apply. Case-Laws Customs Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799829