https://www.taxtmi.com/caselaws?id=123141 The Tribunal overturned the Commissioner (Appeals) decision, ruling in favor of the appellants in a tax refund case. The denial of interest on the refund claim was deemed unjust due to delayed information submission, placing the responsibility on the revenue, not the appellants. The Tribunal found the CEGAT decision applicable beyond a specific jurisdiction and emphasized the relevance of interest provisions post a 1998 decision, regardless of the duty payment date in 1990. The Commissioner (Appeals) was criticized for introducing new grounds for denial, leading to the decision's reversal. en-us Fri, 14 Dec 2007 00:00:00 +0530 Thu, 06 Sep 2012 18:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123141 The Tribunal overturned the Commissioner (Appeals) decision, ruling in favor of the appellants in a tax refund case. The denial of interest on the refund claim was deemed unjust due to delayed information submission, placing the responsibility on the revenue, not the appellants. The Tribunal found the CEGAT decision applicable beyond a specific jurisdiction and emphasized the relevance of interest provisions post a 1998 decision, regardless of the duty payment date in 1990. The Commissioner (Appeals) was criticized for introducing new grounds for denial, leading to the decision's reversal. Case-Laws Central Excise Fri, 14 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123141