https://www.taxtmi.com/caselaws?id=426252 Where a refund claim was ultimately upheld after initial rejection, the amended notification could not be used to reduce the amount already found payable on the original claim. The refund was therefore to be sanctioned in full rather than on a proportionate basis, because the earlier tribunal allowance had already required the department to act on that claim. Interest was also payable for delay, running from three months after filing of the original refund application until actual sanction, on the settled principle governing delayed refunds. en-us Fri, 17 Jun 2022 00:00:00 +0530 Fri, 12 Aug 2022 08:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426252 Where a refund claim was ultimately upheld after initial rejection, the amended notification could not be used to reduce the amount already found payable on the original claim. The refund was therefore to be sanctioned in full rather than on a proportionate basis, because the earlier tribunal allowance had already required the department to act on that claim. Interest was also payable for delay, running from three months after filing of the original refund application until actual sanction, on the settled principle governing delayed refunds. Case-Laws Central Excise Fri, 17 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426252