https://www.taxtmi.com/caselaws?id=116736 The High Court ruled in favor of the appellants, quashing the forfeiture order and allowing the refund claim for excess interest paid. The Tribunal upheld the Commissioner (Appeals) decision, emphasizing the department's role in causing delayed arrears payment and interest liability due to an erroneous order. The judgment focused on duty payment defaults, Cenvat credit utilization, and the impact of the unlawful order on duty payment methods, ultimately affirming the refund of excess amounts collected unjustly. en-us Tue, 18 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 12:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116736 The High Court ruled in favor of the appellants, quashing the forfeiture order and allowing the refund claim for excess interest paid. The Tribunal upheld the Commissioner (Appeals) decision, emphasizing the department's role in causing delayed arrears payment and interest liability due to an erroneous order. The judgment focused on duty payment defaults, Cenvat credit utilization, and the impact of the unlawful order on duty payment methods, ultimately affirming the refund of excess amounts collected unjustly. Case-Laws Central Excise Tue, 18 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116736