Interest on refunded customs duty runs from deposit where duty was never payable, compensating retention until refund realisation.

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Full Text of the Document

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....Interest on customs duty refunded because the duty was never payable is compensatory for the period the amount remained with the authorities. Where a refund is sanctioned on that basis, interest accrues from the date of duty deposit and continues until the refund is realised. This treatment applies equally to duty paid during investigation.....