https://www.taxtmi.com/caselaws?id=349704 The Tribunal upheld the Commissioner (Appeals) decision to grant interest on belated refunds and dismissed the Revenue's appeal challenging the interest payment. The decision aligned with legal interpretations and precedents, including the start of the limitation period for refund claims from the date of subsequent sale of goods, not the initial payment date. Despite the Revenue's argument regarding a stay order from the High Court, the Tribunal found no merit in the appeal, as the issue of interest on delayed refunds had been independently examined and ruled in favor by the High Court. en-us Tue, 25 Jul 2017 00:00:00 +0530 Tue, 24 Oct 2017 10:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349704 The Tribunal upheld the Commissioner (Appeals) decision to grant interest on belated refunds and dismissed the Revenue's appeal challenging the interest payment. The decision aligned with legal interpretations and precedents, including the start of the limitation period for refund claims from the date of subsequent sale of goods, not the initial payment date. Despite the Revenue's argument regarding a stay order from the High Court, the Tribunal found no merit in the appeal, as the issue of interest on delayed refunds had been independently examined and ruled in favor by the High Court. Case-Laws Customs Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349704