https://www.taxtmi.com/caselaws?id=256302 The Tribunal dismissed the appeal, ruling in favor of the appellant on the issue of whether their activity amounted to manufacture, making them eligible for a refund of duty paid. The appellant's claim for interest on the refund amount was denied, with interest liability deemed to start from the date of filing the refund application. The Tribunal found the appellant's refund claim was appropriately handled, emphasizing compliance with Section 11B requirements. The decision was based on the Supreme Court's precedent on interest for delayed refunds and disregarded the appellant's reliance on other judgments. en-us Thu, 18 Dec 2014 00:00:00 +0530 Wed, 05 Aug 2015 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256302 The Tribunal dismissed the appeal, ruling in favor of the appellant on the issue of whether their activity amounted to manufacture, making them eligible for a refund of duty paid. The appellant's claim for interest on the refund amount was denied, with interest liability deemed to start from the date of filing the refund application. The Tribunal found the appellant's refund claim was appropriately handled, emphasizing compliance with Section 11B requirements. The decision was based on the Supreme Court's precedent on interest for delayed refunds and disregarded the appellant's reliance on other judgments. Case-Laws Central Excise Thu, 18 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256302