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2022 (6) TMI 110 - AT - CustomsEntitlement to interest on the belated refunds - limitation under Section 128 of the Customs Act - HELD THAT:- The ld. Commissioner (Appeals) has mis-conceived the issue of interest by rejecting the same by referring to the provisions of Section 128 of the Customs Act. It is held that the appellant is entitled to interest from the end of three months from the date of refund application before the Adjudicating Authority, till the date of grant of refund in cash. The Adjudicating Authority are directed to disburse the interest within a period of 45 days from the date of receipt/service of copy of this order. Appeal allowed.
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