https://www.taxtmi.com/caselaws?id=770525 CESTAT Kolkata allowed the appeal, directing refund of excess excise duty of Rs. 2,37,28,797/- with interest under Section 11BB of Central Excise Act. The tribunal held that an earlier OIA dated 30/11/2011 granting refund with interest had reached finality as revenue did not challenge it. Lower authorities wrongly ignored these directions and denied interest based on alleged delays in document filing. The duty collection was deemed improper and without legal authority, violating Article 265 of the Constitution. en-us Fri, 09 May 2025 00:00:00 +0530 Tue, 13 May 2025 09:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770525 CESTAT Kolkata allowed the appeal, directing refund of excess excise duty of Rs. 2,37,28,797/- with interest under Section 11BB of Central Excise Act. The tribunal held that an earlier OIA dated 30/11/2011 granting refund with interest had reached finality as revenue did not challenge it. Lower authorities wrongly ignored these directions and denied interest based on alleged delays in document filing. The duty collection was deemed improper and without legal authority, violating Article 265 of the Constitution. Case-Laws Central Excise Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770525