https://www.taxtmi.com/caselaws?id=360621 The Tribunal affirmed the entitlement to interest from the deposit date in a case involving a refund application for Central Excise Duty. The Commissioner (Appeals) initially allowed the refund with interest, which the Assistant Commissioner disbursed without interest citing a circular. Upon appeal, the Commissioner (Appeals) reinstated the interest, emphasizing the Department's failure to establish duty liability or issue a show cause notice. The Tribunal upheld the interest payment from the deposit date, concluding the present appeal against the Commissioner (Appeals) order as inconsequential. en-us Fri, 03 Nov 2017 00:00:00 +0530 Mon, 21 May 2018 08:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360621 The Tribunal affirmed the entitlement to interest from the deposit date in a case involving a refund application for Central Excise Duty. The Commissioner (Appeals) initially allowed the refund with interest, which the Assistant Commissioner disbursed without interest citing a circular. Upon appeal, the Commissioner (Appeals) reinstated the interest, emphasizing the Department's failure to establish duty liability or issue a show cause notice. The Tribunal upheld the interest payment from the deposit date, concluding the present appeal against the Commissioner (Appeals) order as inconsequential. Case-Laws Central Excise Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360621