https://www.taxtmi.com/highlights?id=71675 Interest on delayed refund at notified rate of interest (6%) to the appellant - enhanced rate of interest - The Commissioner (Appeals) has relied on the decision of Supreme Court (in another case granting enhanced rate of interest) only to take the view that the appellant is eligible for interest due to delay. This does not mean that an assessee is always eligible for enhanced rate of interest than the notified rate of interest - AT en-us Sat, 26 Aug 2023 11:47:13 +0530 Sat, 26 Aug 2023 11:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71675 Interest on delayed refund at notified rate of interest (6%) to the appellant - enhanced rate of interest - The Commissioner (Appeals) has relied on the decision of Supreme Court (in another case granting enhanced rate of interest) only to take the view that the appellant is eligible for interest due to delay. This does not mean that an assessee is always eligible for enhanced rate of interest than the notified rate of interest - AT Highlights Customs Sat, 26 Aug 2023 11:47:13 +0530 https://www.taxtmi.com/highlights?id=71675