2007 (6) TMI 410 - AT - Central Excise

Summary

The dispute was about the delay in sanctioning a refund claim. The lower Appellate Authority allowed interest for the delay from 17-10-96 to 31-8-97. The jurisdictional Commissioner appealed, stating that the refund application was complete only on 18-11-96. The Tribunal agreed, and interest was granted from 18-2-97. The Departmental Appeal was allowed, modifying the lower Appellate Authority's order.