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Customs - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Calculation of interest on delayed refund - relevant date - As ...

Customs

May 18, 2020

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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