Relevant date for allowing interest on delayed transfer of Cenvat credit - While the appellant argued...

Relevant date for allowing interest on delayed transfer of Cenvat credit - While the appellant argued for the date of formal communication of the merger to the department, the department contested this, leading to litigation. - The Tribunal set aside the Commissioner's order-in-appeal, affirming the appellant's entitlement to interest from the date of formal communication of the merger. The court upheld the appellant's right to seek redressal for unjustified delays by tax authorities and emphasized compliance with procedural requirements for tax-related transactions. .....

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