https://www.taxtmi.com/caselaws?id=778282 HC allowed the revenue's appeal, set aside the tribunal's order and answered the substantial question of law in favour of the appellant. The court held the refund crystallized only upon the reassessment order dated 05.09.2023, so interest could not be awarded from any earlier date; awarding interest from 11.01.2011 was unsustainable. The department's refusal to entertain rectification under Section 154 was permissible, and refund proceedings cannot be used to reassess self-assessment orders. Consequently the respondent was not entitled to interest for any alleged earlier delay. en-us Wed, 10 Sep 2025 00:00:00 +0530 Sat, 13 Sep 2025 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778282 HC allowed the revenue's appeal, set aside the tribunal's order and answered the substantial question of law in favour of the appellant. The court held the refund crystallized only upon the reassessment order dated 05.09.2023, so interest could not be awarded from any earlier date; awarding interest from 11.01.2011 was unsustainable. The department's refusal to entertain rectification under Section 154 was permissible, and refund proceedings cannot be used to reassess self-assessment orders. Consequently the respondent was not entitled to interest for any alleged earlier delay. Case-Laws Customs Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778282