2026 (3) TMI 1377

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....day Shankar Bhattacharya, Adv. Ms. Sretapa Sinha, Adv. ...for the appellant Mr. Indranil Banerjee, Adv. Mr. Subrata Mukherjee, Adv. ...for the respondent ORDER The Court: There is a delay of 10 days in filing the appeal. We are satisfied with the explanation offered for not preferring the appeal within time. Therefore, the delay is condoned. The application being GA 1 of 2026 is allowed. ....

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.... spelt out for the first time in the purported communication dated 16.02.2023, the appellant challenged the letter communicating the rejection of interest. Hence, I do not find any merit in the impugned order passed by the Commissioner (Appeals) in rejecting the appeal as not maintainable. Further, I observe that while granting refund, interest is automatically payable along with the refund. If in....