Interest on delayed refund - CBEC's Customs Manual 2023 - Customs

..... hin 3 months from the date of receipt of application for refund, interest that is currently fixed @ 6% is to be paid to the applicant. The interest is to be paid for the period from the date immediately after the expiry of 3 months from the date of r .....

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Interest on delayed refund - CBEC s Customs Manual 2023 - Customs

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..... Tribunal or by the Court, as the case may be is deemed to be an order for the purpose of payment of interest on delayed refund. 6.3 The interest on delayed refund is payable only in respect of delayed refunds of Customs duty and no interest is payabl .....

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Interest on delayed refund - CBEC s Customs Manual 2023 - Customs

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