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Commissioner (Appeals) Mistakenly Used Wrong Date for Refund Application, Impacting Interest Calculation on Delayed Refund.

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....Interest of delayed refund - Relevant date for calculation of Interest - The Commissioner (Appeals) committed an illegality in construing 29.01.2020 as the date of filing of the refund application whereas the dates of filing of the refund applications were 30.03.2017, 20.06.2017, 31.07.2017 and 28.08.2017. On 29.01.2020 the appellant had merely submitted an application for implementation of the order passed for refund of the amount claimed in the four applications - AT....

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Commissioner (Appeals) Mistakenly Used Wrong Date for Refund Application, Impacting Interest Calculation on Delayed Refund.