https://www.taxtmi.com/caselaws?id=30254 An appellate authority cannot impose a fresh interest demand in an appeal confined to refund when the interest issue had already been separately decided by the adjudicating authority and was not challenged. The appellate forum must remain within the subject matter of the appeal and cannot travel to an extraneous issue not placed before it for decision. The interest demand was therefore unsustainable and was set aside, while the refund-related portion of the order remained undisturbed. en-us Fri, 18 Jan 2008 00:00:00 +0530 Tue, 19 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30254 An appellate authority cannot impose a fresh interest demand in an appeal confined to refund when the interest issue had already been separately decided by the adjudicating authority and was not challenged. The appellate forum must remain within the subject matter of the appeal and cannot travel to an extraneous issue not placed before it for decision. The interest demand was therefore unsustainable and was set aside, while the refund-related portion of the order remained undisturbed. Case-Laws Central Excise Fri, 18 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30254