https://www.taxtmi.com/caselaws?id=801236 Interest paid on import duty is refundable where an importer initiated timely payment but an ICEGATE technical failure delayed reflection of the Electronic Cash Ledger credit. Section 47 of the Customs Act and the Customs (Waiver of Interest) 3rd Order support waiver in such circumstances. The advisory acknowledging continued portal inability until 27 July 2023 establishes that the delay arose from system malfunction rather than importer default. The waiver remains available even where Bills of Entry were filed after 13 April 2023, provided the delayed payment reflection resulted from the portal failure. en-us Tue, 13 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801236 Interest paid on import duty is refundable where an importer initiated timely payment but an ICEGATE technical failure delayed reflection of the Electronic Cash Ledger credit. Section 47 of the Customs Act and the Customs (Waiver of Interest) 3rd Order support waiver in such circumstances. The advisory acknowledging continued portal inability until 27 July 2023 establishes that the delay arose from system malfunction rather than importer default. The waiver remains available even where Bills of Entry were filed after 13 April 2023, provided the delayed payment reflection resulted from the portal failure. Case-Laws Customs Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801236