https://www.taxtmi.com/caselaws?id=108408 The Tribunal found the department's delay in refunding a penalty amount to be a wilful disregard of its order, leading to the imposition of interest on the delayed refund at the prevailing rate. Despite the department's claims of dispatching a cheque, the Tribunal required evidence and expressed disappointment at the failure to implement the order promptly. Citing a Madras High Court judgment, interest was imposed from the Tribunal's order date until the refund was received by the appellant, emphasizing the obligation to comply with Tribunal orders and refund amounts within a specified timeframe. en-us Mon, 06 Jan 2003 00:00:00 +0530 Sat, 31 Mar 2012 13:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108408 The Tribunal found the department's delay in refunding a penalty amount to be a wilful disregard of its order, leading to the imposition of interest on the delayed refund at the prevailing rate. Despite the department's claims of dispatching a cheque, the Tribunal required evidence and expressed disappointment at the failure to implement the order promptly. Citing a Madras High Court judgment, interest was imposed from the Tribunal's order date until the refund was received by the appellant, emphasizing the obligation to comply with Tribunal orders and refund amounts within a specified timeframe. Case-Laws Customs Mon, 06 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108408