Customs Act, 1962 — Chapter XV: Appeals
129EE. Interest on delayed refund of amount deposited under section 129E
Where an amount deposited under section 129E is required to be refunded consequent to an order of the appellate authority, and is not refunded within three months from the date of communication of such order to the adjudicating authority, interest at the rate fixed under section 27A is payable on the amount from the date of payment of the amount deposited until the date of refund.
