Nanda Agency House Shipping Services Pvt Ltd Vs Commissioner of Customs (CESTAT Chennai)
Introduction: The Nanda Agency House Shipping Services Pvt Ltd Vs Commissioner of Customs case decided by CESTAT Chennai presents significant questions regarding interest rates on delayed customs duty refunds.
- Delay in Refund and the Request for Enhanced Interest
- Arguments from Nanda Agency
- Government’s Standpoint
- Judicial Verdict
- Conclusion
Source: taxguru.in