Delhi HC allows Interest on Delayed Refund: Section 27-A of Customs Act

Raj Kumar Batra Vs Commissioner of Customs (Preventive) (Delhi High Court) Introduction: In a landmark decision, the Delhi High Court in the case of Raj Kumar Batra Vs Commissioner of Customs (Preventive), has underscored the entitlement of assessees to interest on delayed refunds under Section 27-A of the Customs Act. This ruling highlights the judiciary’s stance on ensuring that traders are not disadvantaged by the undue retention of refunds by the customs authorities. Detailed Analysis: Raj Kumar Batra, a trader of musical gadgets, sought a refund of a pre-deposit amount and seized ca...