https://www.taxtmi.com/caselaws?id=249445 The Tribunal allowed the appeals, directing the Department to pay interest on delayed refunds as per Section 11BB of the Central Excise Act, 1944. The appellant, despite earlier letters waiving interest, was deemed entitled to interest, as established by relevant Apex Court judgments. The Commissioner (Appeals) erred in dismissing appeals as time-barred, as the delays were justifiably due to seeking legal advice. The Tribunal emphasized that statutory rights to interest cannot be waived based on concessions made in letters to authorities, setting aside the Department's decision and ruling in favor of the appellant. en-us Tue, 04 Mar 2014 00:00:00 +0530 Thu, 14 Sep 2023 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249445 The Tribunal allowed the appeals, directing the Department to pay interest on delayed refunds as per Section 11BB of the Central Excise Act, 1944. The appellant, despite earlier letters waiving interest, was deemed entitled to interest, as established by relevant Apex Court judgments. The Commissioner (Appeals) erred in dismissing appeals as time-barred, as the delays were justifiably due to seeking legal advice. The Tribunal emphasized that statutory rights to interest cannot be waived based on concessions made in letters to authorities, setting aside the Department's decision and ruling in favor of the appellant. Case-Laws Central Excise Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249445