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    <title>2021 (7) TMI 1216 - CESTAT NEW DELHI</title>
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    <description>The appeal regarding interest on late payment of a sanctioned refund was deemed premature by the Tribunal. The Commissioner (Appeals) had already granted the appeal with all consequential relief, including the refund amount, although interest was not explicitly addressed. The Tribunal advised the appellant to pursue implementation of the Commissioner&#039;s order through the appropriate departmental application. As there was no cause of action to challenge the Commissioner&#039;s order at that stage, the appeal was disposed of, granting the appellant liberty to approach the Department for further proceedings and emphasizing the need to follow up on the application for the sanctioned refund and interest payment.</description>
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      <description>The appeal regarding interest on late payment of a sanctioned refund was deemed premature by the Tribunal. The Commissioner (Appeals) had already granted the appeal with all consequential relief, including the refund amount, although interest was not explicitly addressed. The Tribunal advised the appellant to pursue implementation of the Commissioner&#039;s order through the appropriate departmental application. As there was no cause of action to challenge the Commissioner&#039;s order at that stage, the appeal was disposed of, granting the appellant liberty to approach the Department for further proceedings and emphasizing the need to follow up on the application for the sanctioned refund and interest payment.</description>
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