https://www.taxtmi.com/caselaws?id=349686 CESTAT remanded a refund claim back to the Adjudicating Authority for fresh consideration, rejecting the claim due to lack of relevant records. However, CESTAT also ruled on the issue of interest entitlement, determining that no interest was due. The High Court held that only the Adjudicating Authority could decide on interest, as the refund entitlement was not conclusively determined. The Court set aside CESTAT's decision on interest, leaving it for the Adjudicating Authority to decide if the Appellant is entitled to a refund. The appeal was partly allowed based on this ruling. en-us Mon, 28 Aug 2017 00:00:00 +0530 Fri, 27 Apr 2018 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349686 CESTAT remanded a refund claim back to the Adjudicating Authority for fresh consideration, rejecting the claim due to lack of relevant records. However, CESTAT also ruled on the issue of interest entitlement, determining that no interest was due. The High Court held that only the Adjudicating Authority could decide on interest, as the refund entitlement was not conclusively determined. The Court set aside CESTAT's decision on interest, leaving it for the Adjudicating Authority to decide if the Appellant is entitled to a refund. The appeal was partly allowed based on this ruling. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349686