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2014 (7) TMI 879 - HC - Central ExciseClaim of interest on delayed refund - export of goods - the claim of the refund of the additional duty deposited by the petitioner was rejected by the Deputy Commissioner of Central Excise by its orders dated 28.11.2008 and 21.10.2008. The claim of the petitioner that it is entitled to rebate of CVD is no longer res integra and the said question has been decided in favour of the petitioner, albeit, after a considerable lapse of time. - Held that:- there has been an inordinate delay in allowing the rebate claims filed by the petitioner considering that the raw materials were imported almost eight years ago. It is appropriate that interest at the rate of 8% be granted to the petitioner on the refund sanctioned by the authority from the expiry of three months from the date when the claim was first rejected by the concerned Authority. - petition allowed - Decided in favor of assessee.
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