https://www.taxtmi.com/caselaws?id=77764 The Tribunal upheld the refund of interest amounting to Rs. 2,06,740, emphasizing that the excess payment was made inadvertently and without legal obligation. Referring to relevant case law, it was ruled that any amount not legally payable cannot be retained by the authorities. The Commissioner and Tribunal both supported the refund, stating that the amount paid was not legally due and had to be refunded. The Tribunal dismissed the Revenue's appeal, affirming the legality and correctness of the refund order based on judicial precedents and the absence of a legal obligation to retain the excess payment. en-us Mon, 29 Mar 2010 00:00:00 +0530 Fri, 08 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77764 The Tribunal upheld the refund of interest amounting to Rs. 2,06,740, emphasizing that the excess payment was made inadvertently and without legal obligation. Referring to relevant case law, it was ruled that any amount not legally payable cannot be retained by the authorities. The Commissioner and Tribunal both supported the refund, stating that the amount paid was not legally due and had to be refunded. The Tribunal dismissed the Revenue's appeal, affirming the legality and correctness of the refund order based on judicial precedents and the absence of a legal obligation to retain the excess payment. Case-Laws Customs Mon, 29 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77764