https://www.taxtmi.com/caselaws?id=395685 The Tribunal set aside the Commissioner (Appeals)'s decision to allow a refund of Rs. 29,91,483/- to the respondent, emphasizing the lack of documentary evidence and the withdrawal of the claim. Additionally, the Tribunal ruled against the payment of interest on the total refund amount of Rs. 15,61,27,257/- from the date of deposit, highlighting that the deposited amount was not final until the pending adjudication was resolved. The Tribunal stressed the necessity of following statutory provisions and legal principles in refund and interest matters under the Central Excise Act, 1944. en-us Mon, 02 Mar 2020 00:00:00 +0530 Wed, 03 Jun 2020 11:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395685 The Tribunal set aside the Commissioner (Appeals)'s decision to allow a refund of Rs. 29,91,483/- to the respondent, emphasizing the lack of documentary evidence and the withdrawal of the claim. Additionally, the Tribunal ruled against the payment of interest on the total refund amount of Rs. 15,61,27,257/- from the date of deposit, highlighting that the deposited amount was not final until the pending adjudication was resolved. The Tribunal stressed the necessity of following statutory provisions and legal principles in refund and interest matters under the Central Excise Act, 1944. Case-Laws Central Excise Mon, 02 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395685