Customs Act Section 27A: Delayed Refunds Beyond 90 Days; Authorities to Address Petitioner's Dispute on Compliance Timelines.

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....Interest under Section 27A of the Customs Act, 1962 - refunds were made allegedly after delay of more than 90 days of receipt of applications for refund - memo of deficiencies were issued and after compliance of such memo of deficiencies refund has been made within the time prescribed under the statute - Authorities directed to consider the dispute raised by the petitioner - HC....