Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Reported in : (2007)(119)ECC183
..... , ordered to be refunded under sub-section (2) of section 27 in respect of an application under sub-section (1) of that section made before the date on which the finance bill, 1995 receives the assent of the president, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the ..... authorities on 20^th may, 2004 and the same was sanctioned on 27.6.2004.6. the interest on the delayed refund is governed by section 27a of the customs act, 1962, which i may read: section 27a. interest on delayed refunds. - if any duty ordered to be refunded under sub-section (2) of section 27 to an applicant is not .....
Tag this Judgment!