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2011 (4) TMI 596 - KARNATAKA HIGH COURTRefund - when once the assessee was liable to pay interest and the said order has not been challenged by the assessee in a manner known to law, the authorities were justified in deducting the said amount of interest out of the amount ordered to be refunded - Insofar as the understanding of the assessee regarding the liability to pay interest is concerned, it is contrary to law. - Within three moths from the date of adjudication, he is liable to pay duty but that duty ought to have been paid on the due date and since it is not paid on the due date, from that day when it was legally liable to be paid, till the date of actual payment of adjudication, the assessee is liable to pay interest - Decided in favour of the revenue
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