Appellant Entitled to Interest on Refund Delayed Beyond Three Months as per Customs Act, 1962 from 2003 to 2012.
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....Rejection of claim of interest on refund - the appellant is legally entitled for interest on the refund granted to them after three months from the date of the application i.e. 22.07.2003 till the grant of refund i.e. 25.06.2012 as per the rate of interest as prescribed under the Customs Act, 1962. - AT....
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