https://www.taxtmi.com/caselaws?id=48049 The Tribunal directed the appellant-revenue to refund the excess interest paid by the respondent-assessee under Section 11B of the Central Excise Act, 1944. The Tribunal emphasized the close link between interest payment and duty, noting the department's failure to consider the applicable interest rate. The Court highlighted the necessity of including interest in refund claims to avoid unauthorized taxation, dismissing the appeal and ordering the appellant to pay costs. en-us Thu, 23 Aug 2007 00:00:00 +0530 Mon, 29 Dec 2014 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48049 The Tribunal directed the appellant-revenue to refund the excess interest paid by the respondent-assessee under Section 11B of the Central Excise Act, 1944. The Tribunal emphasized the close link between interest payment and duty, noting the department's failure to consider the applicable interest rate. The Court highlighted the necessity of including interest in refund claims to avoid unauthorized taxation, dismissing the appeal and ordering the appellant to pay costs. Case-Laws Central Excise Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48049