https://www.taxtmi.com/caselaws?id=417887 Delay in filing the appeal before the Commissioner (Appeals) was condoned because the appellant showed sufficient cause, including loss of appeal papers, efforts to trace them and prompt filing after recovery, with the appeal also treated as within the permissible extended period. Interest on the refundable pre-deposit was directed under the refund-interest provision from the date of deposit till the date of refund, and the rate was fixed at 12% per annum in line with earlier Tribunal and Supreme Court authorities. The appeal was therefore allowed, with refund interest to be paid within the stipulated time. en-us Wed, 02 Feb 2022 00:00:00 +0530 Fri, 04 Feb 2022 06:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417887 Delay in filing the appeal before the Commissioner (Appeals) was condoned because the appellant showed sufficient cause, including loss of appeal papers, efforts to trace them and prompt filing after recovery, with the appeal also treated as within the permissible extended period. Interest on the refundable pre-deposit was directed under the refund-interest provision from the date of deposit till the date of refund, and the rate was fixed at 12% per annum in line with earlier Tribunal and Supreme Court authorities. The appeal was therefore allowed, with refund interest to be paid within the stipulated time. Case-Laws Central Excise Wed, 02 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417887