https://www.taxtmi.com/caselaws?id=126326 The Commissioner (Appeals) overstepped jurisdiction by reassessing a finalized refund order, leading to the reversal of interest on delayed payment of the refund. The Appellate Tribunal remanded the matter back to the Commissioner (Appeals) to consider only the specific grounds raised by the Revenue in their appeal, emphasizing the need to refrain from reassessing the sustainability of the refund. en-us Thu, 23 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 16:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126326 The Commissioner (Appeals) overstepped jurisdiction by reassessing a finalized refund order, leading to the reversal of interest on delayed payment of the refund. The Appellate Tribunal remanded the matter back to the Commissioner (Appeals) to consider only the specific grounds raised by the Revenue in their appeal, emphasizing the need to refrain from reassessing the sustainability of the refund. Case-Laws Central Excise Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126326