https://www.taxtmi.com/caselaws?id=123797 The Supreme Court ruled in favor of the appellants, leading to a Circular issued by the Board. The Adjudicating Authority refunded duty paid under protest but declined to return interest, citing a lack of provision. The Appellate Tribunal acknowledged the refund of interest as per the Supreme Court's decision and remanded the matter to the Commissioner (Appeals) for fair consideration. The Tribunal set aside the Commissioner (Appeals) order on technical grounds, emphasizing the importance of a proper hearing and allowing the appeal by way of remand for a thorough review. en-us Thu, 08 May 2008 00:00:00 +0530 Thu, 20 Sep 2012 15:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123797 The Supreme Court ruled in favor of the appellants, leading to a Circular issued by the Board. The Adjudicating Authority refunded duty paid under protest but declined to return interest, citing a lack of provision. The Appellate Tribunal acknowledged the refund of interest as per the Supreme Court's decision and remanded the matter to the Commissioner (Appeals) for fair consideration. The Tribunal set aside the Commissioner (Appeals) order on technical grounds, emphasizing the importance of a proper hearing and allowing the appeal by way of remand for a thorough review. Case-Laws Central Excise Thu, 08 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123797