Provisions of interest on belated refund in terms of Section 27A of the Customs Act also applies on belated refund of SAD
Court :
High Court of Delhi
Brief :
The Hon’ble High Court of Delhi held that 'Duty' as defined in Section 2(15) of the Customs Act, is wide enough to cover all kinds of duty, including SAD. Hence, as per Section 3(8) of Customs Tariff Act, provisions of Customs Act insofar as they relate to 'refund' and 'interest on delayed refund' viz. Sections 27 and 27A ibid would apply to refund of SAD.
Citation :
Principal Commissioner of Custom Vs. Riso India (P.) Ltd.
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Bimal Jain
Published in Custom
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