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Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Interest under Section 27A of the Customs Act, 1962 - refunds ...

Case Laws     Customs

March 16, 2023

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

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