https://www.taxtmi.com/caselaws?id=448181 The Appellate Tribunal CESTAT New Delhi dismissed the department's appeal concerning the setting aside of the appropriation of a refund amount and the rejection of interest on the refund. The Tribunal granted interest on the entire refund to the respondent, despite a delayed appeal filing by the department, which was condoned. The appeal was dismissed due to low monetary effect, as no substantial question of law was raised, aligning with the objective of minimizing litigation over minor revenue amounts. en-us Wed, 10 Jan 2024 00:00:00 +0530 Sat, 13 Jan 2024 08:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448181 The Appellate Tribunal CESTAT New Delhi dismissed the department's appeal concerning the setting aside of the appropriation of a refund amount and the rejection of interest on the refund. The Tribunal granted interest on the entire refund to the respondent, despite a delayed appeal filing by the department, which was condoned. The appeal was dismissed due to low monetary effect, as no substantial question of law was raised, aligning with the objective of minimizing litigation over minor revenue amounts. Case-Laws Service Tax Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448181