Interest u/s 27(A) gets applicable after expiry of 3 months from date of receipt of refund application

Commissioner of Customs Vs Oswal Woolen Mills Ltd (CESTAT Chandigarh) CESAT Chandigarh held that interest u/s 27(A) of the Customs Act, 1962 is available after expiry of three months from the date of receipt of refund application till the date on which the refund has actually been paid. Facts- The respondents are engaged in the import of Polyester Blankets/Polyester Mink Blankets made out of 100% Polyester Spun Yarn and Fleece Antipill Blankets etc falling under Tariff Heading 63014000 of the Customs Tariff Act, 1975. The respondents contended that the imported goods did not attract CVD, in as...