https://www.taxtmi.com/caselaws?id=420123 The appellant successfully appealed against the rejection of its refund claim, with the Bench ruling that the original refund application date should be considered for limitation purposes, resulting in the entire claim falling within the limitation period. The appeal was allowed, granting consequential relief of interest. Additionally, the adjudicating authority was directed to recalculate interest from the refund application receipt date and reassess the refund for a specific quarter. The impugned order was set aside, emphasizing the authorities' obligation to adhere to appellate directions without deviation, ensuring the appellant's full refund entitlement and interest in compliance with relevant provisions. en-us Fri, 25 Mar 2022 00:00:00 +0530 Mon, 28 Mar 2022 08:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420123 The appellant successfully appealed against the rejection of its refund claim, with the Bench ruling that the original refund application date should be considered for limitation purposes, resulting in the entire claim falling within the limitation period. The appeal was allowed, granting consequential relief of interest. Additionally, the adjudicating authority was directed to recalculate interest from the refund application receipt date and reassess the refund for a specific quarter. The impugned order was set aside, emphasizing the authorities' obligation to adhere to appellate directions without deviation, ensuring the appellant's full refund entitlement and interest in compliance with relevant provisions. Case-Laws Central Excise Fri, 25 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420123