No Interest on Delayed Central Excise Refund Due to Timely Tribunal Order and Re-quantification Process.

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Full Text of the Document

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....Interest on delayed refund - The demand was very much existing at the time of passing Tribunal order for the reason that re-quantification was directed to the original adjudicating authority. Therefore in the present case it cannot be said that there is delay on the part of the department in sanctioning of the refund claim - No interest is payable - AT....