Subs. by Act 10 of 2000, s. 78, for “by the Board” (w.e.f. 12-5-2000). — LIST OF AMENDING ACTS

6. Subs. by Act 10 of 2000, s. 78, for “by the Board” (w.e.f. 12-5-2000). Provided that where any duty, ordered to be refunded under sub-section (2) of section 27 in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the date immediately after three months from such date, till the date of refund of such duty. Explanation.—Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal 1 [ , National Tax Tribunal] or any court against an order of the 2 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] under sub-section (2) of section 27, the order passed by the Commissioner (Appeals), Appellate Tribunal 1 [ , N National Tax Tribunal] Tribunal or as the case may be, by the court shall be deemed to be an order passed under that sub-section for the purposes of this section.]

Section 6