https://www.taxtmi.com/highlights?id=103532 Appealability of Tribunal directions under Rule 41 is limited: a procedural or implementation direction intended to give effect to a final order is not an order passed in appeal and falls outside Section 35G appellate jurisdiction. Rule 41 permits consequential directions, including compensatory interest, where necessary to implement a final refund order. Service tax paid for laying potable-water pipelines for a State agency's public-welfare project was treated as paid under a mistake of law rather than as duty, displacing duty-refund limitation requirements. Interest runs from three months after the original refund application, not later supporting documents; statutory delayed-duty refund rate limits do not govern compensatory interest. en-us Wed, 09 Sep 2026 08:20:28 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103532 Appealability of Tribunal directions under Rule 41 is limited: a procedural or implementation direction intended to give effect to a final order is not an order passed in appeal and falls outside Section 35G appellate jurisdiction. Rule 41 permits consequential directions, including compensatory interest, where necessary to implement a final refund order. Service tax paid for laying potable-water pipelines for a State agency's public-welfare project was treated as paid under a mistake of law rather than as duty, displacing duty-refund limitation requirements. Interest runs from three months after the original refund application, not later supporting documents; statutory delayed-duty refund rate limits do not govern compensatory interest. Highlights Central Excise Wed, 09 Sep 2026 08:20:28 +0530 https://www.taxtmi.com/highlights?id=103532