Interest on Delayed Refund Should Use Original Filing Date, Not 2017 Revised Application Date, Says Tribunal.

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....Interest on delayed sanction of refund - There is no substance in the submissions made by the learned AR for Revenue that the revised application filed by the Appellant in the year 2017 were to be considered as the relevant date of filing of applications for grant of refund inasmuch as the original authority nowhere in the order dated 12.09.2017 had considered such facts. - AT....