https://www.taxtmi.com/caselaws?id=211093 The court denied further adjournments to the appellant, proceeding with the appeal based on earlier submissions. The appellant's refund claim for excess interest was initially rejected but later allowed by the Commissioner (Appeals). However, the appellant's suo motu credit of the refund amount without proper authorization led to a demand notice. The court upheld the recovery of the refund and imposition of interest. Despite no evidence of suppression, the penalty imposed was overturned, directing the refund with interest as per the Central Excise Act. en-us Fri, 16 Sep 2011 00:00:00 +0530 Fri, 02 Mar 2012 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211093 The court denied further adjournments to the appellant, proceeding with the appeal based on earlier submissions. The appellant's refund claim for excess interest was initially rejected but later allowed by the Commissioner (Appeals). However, the appellant's suo motu credit of the refund amount without proper authorization led to a demand notice. The court upheld the recovery of the refund and imposition of interest. Despite no evidence of suppression, the penalty imposed was overturned, directing the refund with interest as per the Central Excise Act. Case-Laws Central Excise Fri, 16 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211093