https://www.taxtmi.com/caselaws?id=431446 The appellant filed an appeal seeking interest on delayed sanction of a refund claim under Rule 5 of Cenvat Credit Rules, 2004. The Commissioner rejected the claim, stating the refund was not akin to duty/tax paid. The Member (Judicial) disagreed, citing precedents, including decisions by various High Courts, and allowed the appeal. The appellant was granted interest on the delayed refund as per Section 11BB of the Central Excise Act, 1944. en-us Mon, 12 Dec 2022 00:00:00 +0530 Wed, 14 Dec 2022 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431446 The appellant filed an appeal seeking interest on delayed sanction of a refund claim under Rule 5 of Cenvat Credit Rules, 2004. The Commissioner rejected the claim, stating the refund was not akin to duty/tax paid. The Member (Judicial) disagreed, citing precedents, including decisions by various High Courts, and allowed the appeal. The appellant was granted interest on the delayed refund as per Section 11BB of the Central Excise Act, 1944. Case-Laws Service Tax Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431446