TMI Blog2019 (7) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... avoiding the consumption of time and save it for dealing with other matters, but suffice it to say that the provisions of Section 27-A of the Customs Act, 1962 does provide for interest on delayed payment and even the rate is provided. On the refund which was otherwise admissible from 29.12.2009, appropriate interest deserves to be awarded so as the interest to start running from 1.3.2010 till ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y prays that: A. That Your Lordships be pleased to issue an appropriate Writ Order or direction in the nature of a Writ or Mandamus and or any such other appropriate writ order or direction directing the Respondents to immediately refund the amount of ₹ 7,58,534/- export duty collected by them with interest @ 18% PA from the date of its original collection and alternative r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and/or lack in processing the refund. The Court on 26.6.2019 passed the following order:- This Court is unable to understand the approach, as it is reflected in the affidavit on the part of respondents. The petitioner, who has been waiting for the receipt of the refund of the dues, which is declared to be unconstitutional by this Court, against which, SLP is pending be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Put up the matter on 01.07.2019. 3. It is submitted at the bar by both counsel that the principal amount has been refunded on 28.6.2019, which comes to ₹ 7,58,534/-. Counsel for the petitioner urged that provisions of Section 27-A of the Customs Act, 1962, provided rate of interest be fixed and ordered to be awarded on such delayed payment in the interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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