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2018 (5) TMI 1567 - AT - CustomsInterest on delayed refund - Section 27A of the Customs Act, 1962 - Held that: - the impugned order has recorded that when the refund claim was submitted by the appellant, it was not complete in all respects and further supporting documents were asked for by the Department and after receipt of all supporting documents, the refund has been sanctioned within a period of three months. So the liability of the Department to pay interest in terms of Section 27A is not attracted in this case - appeal dismissed - decided against appellant.
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