https://www.taxtmi.com/highlights?id=51601 Interest on delayed refund - Once the appellant has taken the ground of closure of factory in the year 2012 itself before the Commissioner(Appeals), then thereafter the adjudicating authority holding that the Tribunal has allowed the appeal on altogether new ground is not sustainable in law. en-us Thu, 06 Feb 2020 08:10:02 +0530 Thu, 06 Feb 2020 08:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51601 Interest on delayed refund - Once the appellant has taken the ground of closure of factory in the year 2012 itself before the Commissioner(Appeals), then thereafter the adjudicating authority holding that the Tribunal has allowed the appeal on altogether new ground is not sustainable in law. Highlights Central Excise Thu, 06 Feb 2020 08:10:02 +0530 https://www.taxtmi.com/highlights?id=51601