https://www.taxtmi.com/caselaws?id=347032 The court dismissed the writ petition challenging the restriction of interest claim to 41 days and directed the petitioner to appeal before the Commissioner of Central Excise within sixty days for a detailed factual examination. The court emphasized the appellate authority's role in scrutinizing application completeness, challan submission, and case timeline, stressing expedited hearing and resolution without limitation constraints. The judgment highlighted the importance of factual scrutiny by the appellate authority and urged the petitioner to pursue the appeal for a comprehensive review of the issues raised, granting a personal hearing opportunity with no cost imposition. en-us Wed, 16 Aug 2017 00:00:00 +0530 Tue, 06 Feb 2018 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347032 The court dismissed the writ petition challenging the restriction of interest claim to 41 days and directed the petitioner to appeal before the Commissioner of Central Excise within sixty days for a detailed factual examination. The court emphasized the appellate authority's role in scrutinizing application completeness, challan submission, and case timeline, stressing expedited hearing and resolution without limitation constraints. The judgment highlighted the importance of factual scrutiny by the appellate authority and urged the petitioner to pursue the appeal for a comprehensive review of the issues raised, granting a personal hearing opportunity with no cost imposition. Case-Laws Central Excise Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347032