https://www.taxtmi.com/caselaws?id=756768 CESTAT Chennai allowed the appeal in part regarding interest on delayed refund sanction. The original authority rejected the refund claim alleging ineligibility for exemption under Notification No.30/2004. Commissioner (Appeals) held the appellant eligible for exemption and remanded for unjust enrichment verification. The authority confirmed duty element was not passed on. CESTAT ruled appellant eligible for interest on delayed refund payment from three months after the Appeals order dated 23.08.2018 under Section 11BB of Central Excise Act, 1944, at applicable notification rates. en-us Tue, 23 Jul 2024 00:00:00 +0530 Fri, 09 Aug 2024 08:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756768 CESTAT Chennai allowed the appeal in part regarding interest on delayed refund sanction. The original authority rejected the refund claim alleging ineligibility for exemption under Notification No.30/2004. Commissioner (Appeals) held the appellant eligible for exemption and remanded for unjust enrichment verification. The authority confirmed duty element was not passed on. CESTAT ruled appellant eligible for interest on delayed refund payment from three months after the Appeals order dated 23.08.2018 under Section 11BB of Central Excise Act, 1944, at applicable notification rates. Case-Laws Central Excise Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756768