https://www.taxtmi.com/caselaws?id=46383 Sanctioned rebate and refund amounts cannot be withheld or appropriated against alleged dues, including dues under an order still under challenge, where the assessee is otherwise entitled to payment. The Court rejected the department's administrative-delay explanation and held that the assessee was entitled to release of the sanctioned amount with statutory interest for delayed payment. It further held that the delay justified costs, and directed that the interest and costs be recovered from the responsible officers after inquiry and further departmental action. en-us Tue, 06 Aug 2002 00:00:00 +0530 Sat, 17 Jul 2010 14:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46383 Sanctioned rebate and refund amounts cannot be withheld or appropriated against alleged dues, including dues under an order still under challenge, where the assessee is otherwise entitled to payment. The Court rejected the department's administrative-delay explanation and held that the assessee was entitled to release of the sanctioned amount with statutory interest for delayed payment. It further held that the delay justified costs, and directed that the interest and costs be recovered from the responsible officers after inquiry and further departmental action. Case-Laws Central Excise Tue, 06 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46383