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2019 (6) TMI 752 - MADRAS HIGH COURTInterest on delayed refund - Section 27A of the Customs Act - HELD THAT:- A First Bench of the Delhi High Court in Hewlett Packard India Limited V. Union of India [2006 (3) TMI 160 - HIGH COURT OF DELHI] dealing with the claim of interest on the belated refund directed the concerned custom authorities to compute the amount of interest and pay the same to the petitioner. The petitioner is entitled for interest not only on the amount already refunded, but also on the amount of ₹ 53,583/- qua which note was not drawn and was omitted from refund - Petition allowed.
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