https://www.taxtmi.com/caselaws?id=77399 The Appellate Tribunal CESTAT, Ahmedabad, upheld the Commissioner (Appeals)'s decision in favor of the importer regarding a refund claim for imported waste oil. The Tribunal affirmed that the time bar aspect did not apply based on the judgment in the case of Mafatlal Industries Ltd. The importer was deemed eligible for the refund, with interest payable from a specific date. As the Department did not raise additional grounds challenging the decision, the Tribunal rejected the Department's appeal, confirming the ruling in favor of the respondent. en-us Mon, 16 Apr 2007 00:00:00 +0530 Tue, 30 Apr 2013 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77399 The Appellate Tribunal CESTAT, Ahmedabad, upheld the Commissioner (Appeals)'s decision in favor of the importer regarding a refund claim for imported waste oil. The Tribunal affirmed that the time bar aspect did not apply based on the judgment in the case of Mafatlal Industries Ltd. The importer was deemed eligible for the refund, with interest payable from a specific date. As the Department did not raise additional grounds challenging the decision, the Tribunal rejected the Department's appeal, confirming the ruling in favor of the respondent. Case-Laws Service Tax Mon, 16 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77399