https://www.taxtmi.com/caselaws?id=189129 The Tribunal allowed the appeal by M/s Raymond Ltd for a refund of tax paid on 'freight charges' under a retrospective amendment of the Finance Act, 2000. The Tribunal held that the original notice for tax payment was not sustainable, affirming the non-leviability of tax. The refund was granted to M/s Raymond Ltd, and the denial of interest on the refund claim was challenged. The Tribunal emphasized the importance of Section 11BB of the Central Excise Act, 1944, directing the release of interest due immediately upon receipt of the order, in compliance with the statutory provision. en-us Fri, 22 Jan 2016 00:00:00 +0530 Fri, 24 Feb 2017 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189129 The Tribunal allowed the appeal by M/s Raymond Ltd for a refund of tax paid on 'freight charges' under a retrospective amendment of the Finance Act, 2000. The Tribunal held that the original notice for tax payment was not sustainable, affirming the non-leviability of tax. The refund was granted to M/s Raymond Ltd, and the denial of interest on the refund claim was challenged. The Tribunal emphasized the importance of Section 11BB of the Central Excise Act, 1944, directing the release of interest due immediately upon receipt of the order, in compliance with the statutory provision. Case-Laws Service Tax Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189129