https://www.taxtmi.com/caselaws?id=448540 The Tribunal upheld the decision of the Commissioner (Appeals) granting a refund of interest on amounts paid during litigation, rejecting the department's appeal. The refund, totaling Rs. 5,82,26,261, was sanctioned by the jurisdictional officer. The Tribunal relied on the Gujarat HC's decision and a Board Circular from 2002, which simplified the refund process. The issue of jurisdictional authority was clarified, with the jurisdictional officer deemed responsible for deciding refund claims. Objections raised by the department, based on a Calcutta HC decision, were dismissed, affirming the interest refund for the specified period. en-us Tue, 05 Sep 2023 00:00:00 +0530 Sun, 21 Jan 2024 21:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448540 The Tribunal upheld the decision of the Commissioner (Appeals) granting a refund of interest on amounts paid during litigation, rejecting the department's appeal. The refund, totaling Rs. 5,82,26,261, was sanctioned by the jurisdictional officer. The Tribunal relied on the Gujarat HC's decision and a Board Circular from 2002, which simplified the refund process. The issue of jurisdictional authority was clarified, with the jurisdictional officer deemed responsible for deciding refund claims. Objections raised by the department, based on a Calcutta HC decision, were dismissed, affirming the interest refund for the specified period. Case-Laws Customs Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448540