https://www.taxtmi.com/caselaws?id=407504 The Tribunal overturned the time-barred decision, allowing the appeal to proceed. It directed the adjudicating authority to review the interest claim on the delayed refund within 90 days based on judicial pronouncements. The matter was remanded back to the Commissioner for a decision on the substantive issue of interest, emphasizing the need for a thorough examination within the specified timeframe. The judgment highlighted the importance of addressing all aspects of a refund claim, including interest, and ensuring timely and comprehensive adjudication of appeals. en-us Tue, 27 Apr 2021 00:00:00 +0530 Thu, 13 May 2021 08:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407504 The Tribunal overturned the time-barred decision, allowing the appeal to proceed. It directed the adjudicating authority to review the interest claim on the delayed refund within 90 days based on judicial pronouncements. The matter was remanded back to the Commissioner for a decision on the substantive issue of interest, emphasizing the need for a thorough examination within the specified timeframe. The judgment highlighted the importance of addressing all aspects of a refund claim, including interest, and ensuring timely and comprehensive adjudication of appeals. Case-Laws Central Excise Tue, 27 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407504