https://www.taxtmi.com/caselaws?id=772975 A bona fide appeal filed within time before the wrong Commissioner (Appeals), pursuant to the refund order's own direction, could not be defeated on limitation; the period spent before that forum was excluded, so the appeal remained within time. The refund provision also created a statutory entitlement to interest on the refunded pre-deposit after the prescribed period, and payment of refund without interest was contrary to that mandate. The assessee therefore succeeded both on limitation and on the substantive claim for interest on the refund. en-us Wed, 19 Feb 2025 00:00:00 +0530 Tue, 17 Jun 2025 07:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772975 A bona fide appeal filed within time before the wrong Commissioner (Appeals), pursuant to the refund order's own direction, could not be defeated on limitation; the period spent before that forum was excluded, so the appeal remained within time. The refund provision also created a statutory entitlement to interest on the refunded pre-deposit after the prescribed period, and payment of refund without interest was contrary to that mandate. The assessee therefore succeeded both on limitation and on the substantive claim for interest on the refund. Case-Laws Central Excise Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772975