https://www.taxtmi.com/caselaws?id=353624 The Tribunal set aside the adjustment of a refund against an outstanding demand, directing the Revenue to refund the amount to the appellant. Regarding interest, the Tribunal held that interest liability starts after 3 months from the refund claim filing and continues until actual payment to the assessee. Emphasizing the importance of timely refunds and upholding appellant rights, the Tribunal highlighted the responsibility of the adjudicating authority to act in accordance with the law. The appellant was granted the opportunity to present their case for a fresh order considering relevant legal precedents cited during the appeal. en-us Mon, 04 Dec 2017 00:00:00 +0530 Tue, 09 Jan 2018 08:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353624 The Tribunal set aside the adjustment of a refund against an outstanding demand, directing the Revenue to refund the amount to the appellant. Regarding interest, the Tribunal held that interest liability starts after 3 months from the refund claim filing and continues until actual payment to the assessee. Emphasizing the importance of timely refunds and upholding appellant rights, the Tribunal highlighted the responsibility of the adjudicating authority to act in accordance with the law. The appellant was granted the opportunity to present their case for a fresh order considering relevant legal precedents cited during the appeal. Case-Laws Central Excise Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353624