https://www.taxtmi.com/caselaws?id=341920 The appeal was dismissed as the appellant's claim for interest on delayed duty refund was denied. The Tribunal remanded the matter for re-quantification, leading to a delay in refund sanctioning. The Member (Judicial) held that interest was not warranted as the demand was not conclusively decided post-Tribunal order, distinguishing it from cases where appeals are finally allowed, triggering immediate refund obligations. The judgment emphasized the need to assess each case's specifics to determine interest applicability on delayed refunds, ultimately upholding the Commissioner (Appeals) decision. en-us Fri, 17 Mar 2017 00:00:00 +0530 Thu, 20 Apr 2017 13:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341920 The appeal was dismissed as the appellant's claim for interest on delayed duty refund was denied. The Tribunal remanded the matter for re-quantification, leading to a delay in refund sanctioning. The Member (Judicial) held that interest was not warranted as the demand was not conclusively decided post-Tribunal order, distinguishing it from cases where appeals are finally allowed, triggering immediate refund obligations. The judgment emphasized the need to assess each case's specifics to determine interest applicability on delayed refunds, ultimately upholding the Commissioner (Appeals) decision. Case-Laws Central Excise Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341920