https://www.taxtmi.com/caselaws?id=114282 The Tribunal upheld the Commissioner's decision to reject a refund claim amounting to Rs. 12,52,542, based on the interpretation of the interest payment period. The appellant's argument that interest should be paid for a specific period was dismissed, as the Tribunal ruled that challenging a final adjudication order through a refund claim was impermissible. Citing relevant Supreme Court decisions, the Tribunal emphasized the importance of adhering to the statutory appeal process to maintain the integrity of the excise duty levy and collection system. The appeal was dismissed, affirming the rejection of the refund claim. en-us Thu, 04 Mar 2004 00:00:00 +0530 Mon, 14 May 2012 14:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114282 The Tribunal upheld the Commissioner's decision to reject a refund claim amounting to Rs. 12,52,542, based on the interpretation of the interest payment period. The appellant's argument that interest should be paid for a specific period was dismissed, as the Tribunal ruled that challenging a final adjudication order through a refund claim was impermissible. Citing relevant Supreme Court decisions, the Tribunal emphasized the importance of adhering to the statutory appeal process to maintain the integrity of the excise duty levy and collection system. The appeal was dismissed, affirming the rejection of the refund claim. Case-Laws Central Excise Thu, 04 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114282