Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 763 - AT - Central ExciseInterest on delayed refund - Held that: - there is no authorization by the Commission (sic) of Commissioner for filing appeal to Tribunal against the Commissioner (Appeals)’s order and there is no explanation in this regard from the learned DR. Therefore, on this very ground this appeal is liable to be dismissed. Just because while payment of refund, in addition to confirmed duty demands, some penalty and interest were also adjusted which were subsequently set aside, the amount adjusted towards penalty and interest would not become penalty and interest and on setting aside of the order of penalty and interest, the interest on the refund, which was payable to the respondent cannot be denied. Appeal dismissed - decided against Revenue.
|