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Central Excise - Highlights / Catch Notes

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It is only the Adjudicating Authority which has jurisdiction to ...


CESTAT Oversteps: Only Adjudicating Authority Can Decide Interest Entitlement on Refund Claims.

October 24, 2017

Case Laws     Central Excise     HC

It is only the Adjudicating Authority which has jurisdiction to decide whether interest on refund claim should be granted, there was no reason for the CESTAT to have decided the issue of entitlement of the Appellant to claim interest on the refund claim - HC

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