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Section 27A

Home - Section 27A

CESTAT New Delhi holds that “no question arises for granting interest from date of deposit” — Tribunal clarifies that interest on refund of differential customs duty applies only under Section 27A and not Section 35FF
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CESTAT New Delhi holds that “no question arises for granting interest from date of deposit” — Tribunal clarifies that interest on refund of differential customs duty applies only under Section 27A and not Section 35FF

Court's decision CESTAT dismissed both appeals and upheld the Commissioner (Appeals)’ order rejecting the demand for interest from the date of deposit. The Tribunal held in clear terms that the…
Posted by Rawlaw December 1, 2025

Recent News

  • CESTAT New Delhi holds that “no question arises for granting interest from date of deposit” — Tribunal clarifies that interest on refund of differential customs duty applies only under Section 27A and not Section 35FF
  • Customs Excise and Service Tax Appellate Tribunal: “Export Is Complete the Moment Goods Cross India’s Borders” — Tribunal Quashes Confiscation and Restores Drawback for Shipments Diverted to Dubai, Rejects Revenue’s Reliance on RBI Circular
  • CESTAT: “Suspicion Cannot Replace Proof” — Tribunal Sets Aside Confiscation and Penalties After Finding No Evidence of Overvaluation in Export Incentive Case
  • CESTAT holds that “a person cannot be placed in a more grievous situation for exercising appellate remedy” — Tribunal sets aside confiscation, redemption fine, and duty demand while restoring exemption under ASEAN-India FTA
  • Supreme Court of India holds that “we find no good reason to interfere with the impugned order” — Apex Court upholds CESTAT’s ruling in indirect tax dispute and dismisses appeal filed by revenue authorities
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