https://www.taxtmi.com/caselaws?id=802380 Where a customs duty refund is payable to the importer rather than credited to the Consumer Welfare Fund, statutory interest on the delayed refund is also payable to the importer in accordance with law. Section 27 of the Customs Act, 1962 governs refunds and credit to the Fund. Where the determination that the refund is payable to the importer has been upheld, unjust enrichment no longer provides a basis for withholding payment. en-us Tue, 27 Oct 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802380 Where a customs duty refund is payable to the importer rather than credited to the Consumer Welfare Fund, statutory interest on the delayed refund is also payable to the importer in accordance with law. Section 27 of the Customs Act, 1962 governs refunds and credit to the Fund. Where the determination that the refund is payable to the importer has been upheld, unjust enrichment no longer provides a basis for withholding payment. Case-Laws Customs Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802380