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2022 (10) TMI 814 - AT - CustomsRejection of entitlement for interest on delayed sanction of refund claim - benefit of section 27A of Customs Act, 1962 - HELD THAT:- It is seen that the first appellate authority has interpreted the time limit in section 27A of Customs Act, 1962 according to the letter of the law which mandates liability of interest for any delay in sanction of refund beyond three months from date of claim. It is on record that there has been delay beyond the stipulated period of three months. There is no reason for interfering with the impugned order - the appeal of Revenue is dismissed.
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