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Provisions of interest on belated refund in terms of Section 27A of the Customs Act also applies on belated refund of SAD

Provisions of interest on belated refund in terms of Section 27A of the Customs Act also applies on belated refund of SAD - Customs - Import - Export - SEZ - By: - Bimal jain - Dated:- 21-12-2015 - Provisions of interest on belated refund in terms of Section 27A of the Customs Act also applies on belated refund of SAD Principal Commissioner of Custom Vs. Riso India (P.) Ltd. [2015 (10) TMI 1099 - DELHI HIGH COURT] Facts: Riso India (P.) Ltd. ( the Respondent ) was belatedly allowed refund claim .....

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