Calculation of interest on delayed refund - relevant date - As ...
Tribunal Rules: Interest Claims on Delayed Refunds Start Three Months Post-Claim, Defects Seen as Irregularities.
May 18, 2020
Case Laws Customs HC
Calculation of interest on delayed refund - relevant date - As rightly held by the Tribunal cause of action for claiming interest would arise after 3 months from the date of filing of said refund claim. If at all the application is defective, it would only be an irregularity not illegality.
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