Technical Glitches Invalidate Import Duty Interest Claim: Petitioner Wins Relief After Proving System-Wide Electronic Payment Challenges

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....HC allowed the petition challenging the refusal to refund interest paid on import duty due to technical glitches in the Electronic Cash Ledger (ECL) system. The Court found that the D.G. Systems certified technical difficulties existed until 27.07.2023, rendering the interest claim invalid. The Court held that the respondents cannot claim interest and must refund any interest collected, particularly when the petitioner made timely payment attempts despite system limitations. The decision was based on a conjoint reading of Customs Act sections, the 17.04.2023 circular, and the 27.07.2023 advisory, ultimately finding the original order inconsistent with applicable regulations.....