Interest on Refund of Excess Duty Paid is Statutory right u/s 27A and No Discretionary Power on Revenue Authority to Reject such claim: CESTAT [Read Order]

By Taxscan Team - On June 4, 2022 11:32 am - 2 mins read
Interest - Refund - Excess Duty - Discretionary Power - Revenue Authority t- CESTAT - Taxscan

The New Delhi bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that interest on refund of excess duty paid is statutory right u/s 27A and no discretionary power on revenue Authority to reject such claim. The appellant, M/s. MSG Enterprises is an importer, who imported fabrics. At the time…

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