https://www.taxtmi.com/caselaws?id=361811 The Tribunal upheld the Commissioner's decision that the refund claim was not time-barred for a certain period, directing the grant based on a Chartered Accountant's certificate. Interest on delayed refund was deemed eligible three months after resubmission, not from the initial filing. The Chartered Accountant's certificate was found reliable, supporting the refund grant. The rejection of a portion of the balance refund claim was upheld due to lack of evidence. The finality of the rejected refund claim amount was affirmed, with the appeal allowed only for interest on the sanctioned refund amount within a specified period. en-us Tue, 05 Jun 2018 00:00:00 +0530 Thu, 14 Jun 2018 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361811 The Tribunal upheld the Commissioner's decision that the refund claim was not time-barred for a certain period, directing the grant based on a Chartered Accountant's certificate. Interest on delayed refund was deemed eligible three months after resubmission, not from the initial filing. The Chartered Accountant's certificate was found reliable, supporting the refund grant. The rejection of a portion of the balance refund claim was upheld due to lack of evidence. The finality of the rejected refund claim amount was affirmed, with the appeal allowed only for interest on the sanctioned refund amount within a specified period. Case-Laws Central Excise Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361811