https://www.taxtmi.com/highlights?id=62859 Grant of interest in respect of the refund claim already granted - Revenue’s contention is that they have granted the refund within three months form the date of Commissioner (Appeals) order - it can be concluded that once the Commissioner (Appeals) has allowed the refund, the appellant was entitled for the refund right from the date of filing of the application. Therefore, for the purpose of interest, it is not the date of Commissioner (Appeals) order, but it is the date of filing of refund application needs to be taken. - AT en-us Mon, 11 Apr 2022 08:40:07 +0530 Mon, 11 Apr 2022 08:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62859 Grant of interest in respect of the refund claim already granted - Revenue’s contention is that they have granted the refund within three months form the date of Commissioner (Appeals) order - it can be concluded that once the Commissioner (Appeals) has allowed the refund, the appellant was entitled for the refund right from the date of filing of the application. Therefore, for the purpose of interest, it is not the date of Commissioner (Appeals) order, but it is the date of filing of refund application needs to be taken. - AT Highlights Central Excise Mon, 11 Apr 2022 08:40:07 +0530 https://www.taxtmi.com/highlights?id=62859