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Customs

Interest on pre- deposit - Section 27-A applies to a claim of...

Section 27-A: Refund Claims for Duty or Interest Exclude Interest on Penalty Refunds or Pre-Deposits Before Appeals.

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CustomsJuly 27, 2013Case LawsHC

Interest on pre- deposit - Section 27-A applies to a claim of refund of duty or interest and does not specifically refer to the payment of interest on a refund of penalty or on pre-deposit effected before the Appellate Tribunal or before the appellate authority - HC

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