Case Details:
| Particular | Details |
| Case No. | R/Special Civil Application No. 141 Of 2022 |
| Case Name | SNG Impex Vs Principal Commissioner of Customs |
| Court | Gujarat High Court |
| Date of Judgement | 09-03-2022 |
| Citation | GIG-CLS-0047 |
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Issue – In the above case, the petition was filed seeking respondent to pay statutory interest for the delayed payment at the rate of 7% on the sanctioned amount from the date of shipping bill till the date of grant of refund amount.
Held – It was held that the matter was no longer res integra after the judgment of this High Court in the case of M/s. Amit Cotton Industries vs. Principal Commissioner of Customs, Special Civil Application No. 20126 of 2018 = 2019-TIOL-1443-HC-AHM-GST and e respondents are directed to calculate the interest on the principal amount at the rate of 7% and make the necessary payment.
