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2010 (4) TMI 635 - CESTAT, NEW DELHIDelay in refund – interest - It is not the department’s case that the refund claim had been returned or rejected as pre-mature - As per the provisions of Section 11BB if any duty to be refunded under Section 11B(2) to any applicant is not’ refunded within three months from the date of receipt of application under Section 11B(1) of that Section, there shall be paid to that applicant, interest at such rate, as may be notified by the Central Government on such duty, from the date immediately after expiry of three months from the date of receipt of said application till the refund of such duty - rightly allowed interest on the refund.
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