https://www.taxtmi.com/caselaws?id=47272 The Supreme Court granted leave for the appeal after condoning the delay and issuing notice. The Tribunal's judgment allowed refund for claims filed before 1-3-1997, setting aside the impugned order and granting appeals with consequential relief. The Revenue's special leave petition was dismissed. The Tribunal directed the Revenue to refund the amount with interest within six weeks, considering factual aspects for quantification. The Court instructed the Tribunal to await the Commissioner (Appeals) decision or independently assess the refund amount, with authority to direct refund if the Revenue unreasonably withholds payment. Further proceedings were scheduled before the Tribunal. en-us Fri, 04 Mar 2005 00:00:00 +0530 Tue, 22 Apr 2014 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47272 The Supreme Court granted leave for the appeal after condoning the delay and issuing notice. The Tribunal's judgment allowed refund for claims filed before 1-3-1997, setting aside the impugned order and granting appeals with consequential relief. The Revenue's special leave petition was dismissed. The Tribunal directed the Revenue to refund the amount with interest within six weeks, considering factual aspects for quantification. The Court instructed the Tribunal to await the Commissioner (Appeals) decision or independently assess the refund amount, with authority to direct refund if the Revenue unreasonably withholds payment. Further proceedings were scheduled before the Tribunal. Case-Laws Central Excise Fri, 04 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47272