https://www.taxtmi.com/caselaws?id=252888 The Tribunal ruled in favor of the appellant, holding that interest on belatedly sanctioned refunds should be paid based on legal precedents and statutory provisions. The lower authorities erred in not applying the relevant provisions of the Central Excise Act and circulars governing refund claims related to services provided to SEZ units. The Tribunal emphasized the importance of following circulars and legal provisions, setting aside the rejection of the appellant's claim for interest and directing for consequential relief if applicable. en-us Tue, 21 Oct 2014 00:00:00 +0530 Wed, 01 Jul 2015 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252888 The Tribunal ruled in favor of the appellant, holding that interest on belatedly sanctioned refunds should be paid based on legal precedents and statutory provisions. The lower authorities erred in not applying the relevant provisions of the Central Excise Act and circulars governing refund claims related to services provided to SEZ units. The Tribunal emphasized the importance of following circulars and legal provisions, setting aside the rejection of the appellant's claim for interest and directing for consequential relief if applicable. Case-Laws Service Tax Tue, 21 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252888