https://www.taxtmi.com/caselaws?id=2628 The Appellate Tribunal CESTAT, Bangalore allowed the appeals, setting aside the lower authorities' decision regarding entitlement to exemption under Notification No. 1/93-C.E. The Tribunal held that the duty collected before the issuance of a show cause notice was illegal, granting interest on the refunded amount. The appellants were entitled to interest from the date of payment of duty to the department until the refund payment date. The decision emphasized the unlawfulness of the collection and the right to interest on the refunded sum. en-us Tue, 31 Jul 2007 00:00:00 +0530 Fri, 19 Dec 2008 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2628 The Appellate Tribunal CESTAT, Bangalore allowed the appeals, setting aside the lower authorities' decision regarding entitlement to exemption under Notification No. 1/93-C.E. The Tribunal held that the duty collected before the issuance of a show cause notice was illegal, granting interest on the refunded amount. The appellants were entitled to interest from the date of payment of duty to the department until the refund payment date. The decision emphasized the unlawfulness of the collection and the right to interest on the refunded sum. Case-Laws Central Excise Tue, 31 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2628