Provisions of interest on belated refund U/s. 27A of Customs Act also applies on belated refund of SAD

CA Bimal Jain Facts: Riso India (P.) Ltd. (the Respondent) was belatedly allowed refund claim of Special Additional Duty of Customs (SAD) filed on March 2, 2010. However the claim of interest on the SAD was rejected on the ground that the Respondent had not specifically claimed interest and Section 27A of the Customs Act is not applicable for the interest on refund of SAD. Held: The Hon’ble High Court of Delhi relied upon the following judgments: KSJ Metal Impex (P.) Ltd. Under Secretary (Cus.), M.F. (D.R) [(2013) 40 taxmann.com 199 (Mad.)] Sony India (P.) Ltd. Commissioner of Customs [(201...