https://www.taxtmi.com/caselaws?id=49013 The Appellate Tribunal CESTAT, Mumbai held that no interest is payable on redemption fine and penalty when refunding them after the original order is set aside by a higher judicial forum, in line with the Supreme Court's ruling in Orient Enterprises. The Tribunal clarified that the circumstances for interest payment on delayed refunds are specified in the Central Excise Act and Customs Act. The decision distinguished between cases involving duty deposits and fines paid under adjudication orders. The appeals were rejected, stating the appellants were not entitled to a refund, thus aligning with the Orient Enterprises case. en-us Tue, 28 Dec 2004 00:00:00 +0530 Mon, 09 Aug 2010 10:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49013 The Appellate Tribunal CESTAT, Mumbai held that no interest is payable on redemption fine and penalty when refunding them after the original order is set aside by a higher judicial forum, in line with the Supreme Court's ruling in Orient Enterprises. The Tribunal clarified that the circumstances for interest payment on delayed refunds are specified in the Central Excise Act and Customs Act. The decision distinguished between cases involving duty deposits and fines paid under adjudication orders. The appeals were rejected, stating the appellants were not entitled to a refund, thus aligning with the Orient Enterprises case. Case-Laws Customs Tue, 28 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49013