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2013 (6) TMI 269 - ALLAHABAD HIGH COURTInterest on delayed refund of pre-deposit - selection of date - Held that:- The Tribunal has allowed the interest to the appellant immediately after three months period from passing the order of the Tribunal. The order of Tribunal was passed on 31st of March, 2000 and interest has been allowed from 1st July, 2000. Thus, the order of the Tribunal is fully in accord with the circular No. 275/37/2000-CX.8A dated 02.01.2002 as approved in Commissioner of Central Excise, Hyderabad Vs. ITC Ltd [2004 (12) TMI 90 - SUPREME COURT OF INDIA]. The submission of the appellant that he is entitled for payment of interest from the date of deposit cannot be accepted.
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