https://www.taxtmi.com/caselaws?id=204526 A claim for interest arising from delayed sanction of abatement under Rule 96ZQ could not be rejected through a mere communication without a merits-based adjudication. The competent authority was required to decide the claim substantively after hearing the assessee; because the interest claim had not been examined on merits, the appellate order could not stand. The impugned order was set aside and the matter was remanded to the Commissioner for fresh decision on merits. en-us Thu, 19 May 2011 00:00:00 +0530 Wed, 15 May 2013 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204526 A claim for interest arising from delayed sanction of abatement under Rule 96ZQ could not be rejected through a mere communication without a merits-based adjudication. The competent authority was required to decide the claim substantively after hearing the assessee; because the interest claim had not been examined on merits, the appellate order could not stand. The impugned order was set aside and the matter was remanded to the Commissioner for fresh decision on merits. Case-Laws Central Excise Thu, 19 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204526