https://www.taxtmi.com/caselaws?id=124649 The Tribunal concluded that the adjustment of the refund amount against the demand was incorrect as the Departmental officers should have waited for the appeal period to lapse before taking coercive steps for recovery. Interest on the delayed refund was deemed payable from 30-10-2000, three months from the date of the Commissioner (Appeals)' order. The appeal was allowed, granting consequential relief to the appellants, confirming their entitlement to the interest claimed up to 30-7-2002. en-us Wed, 13 Aug 2008 00:00:00 +0530 Wed, 03 Oct 2012 17:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124649 The Tribunal concluded that the adjustment of the refund amount against the demand was incorrect as the Departmental officers should have waited for the appeal period to lapse before taking coercive steps for recovery. Interest on the delayed refund was deemed payable from 30-10-2000, three months from the date of the Commissioner (Appeals)' order. The appeal was allowed, granting consequential relief to the appellants, confirming their entitlement to the interest claimed up to 30-7-2002. Case-Laws Customs Wed, 13 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124649