Section 27A of Customs mandates liability of interest for delay in sanction of refund beyond 3 months from date of claim

Commissioner of Customs Vs Pidilite Industries Ltd (CESTAT Mumbai) It is seen that the first appellate authority has interpreted the time limit in section 27A of Customs Act, 1962 according to the letter of the law which mandates liability of interest for any delay in sanction of refund beyond three months from date of claim. It is on record that there has been delay beyond the stipulated period of three months. Accordingly, there is no reason for interfering with the impugned order and the appeal of Revenue is dismissed. FULL TEXT OF THE CESTAT MUMBAI ORDER Revenue is aggrieved by order-in-ap...