https://www.taxtmi.com/caselaws?id=799828 Interest on customs duty deposited during an investigation applies where final determination establishes that no duty was payable. Because retention of money not lawfully collectible deprives the depositor of its use, compensation is calculated from the date of payment or deposit rather than only from the date a refund application is made. The refunded amount therefore carries interest until actual realisation. 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=799828 Interest on customs duty deposited during an investigation applies where final determination establishes that no duty was payable. Because retention of money not lawfully collectible deprives the depositor of its use, compensation is calculated from the date of payment or deposit rather than only from the date a refund application is made. The refunded amount therefore carries interest until actual realisation. Case-Laws Customs Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799828