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2017 (3) TMI 770 - CESTAT AHMEDABADEntitlement of interest - relevant dates - whether the Appellant's claim for interest from the date of pre-deposit of duty i.e. March/April, 2004 is admissible or as held by the learned Commissioner (Appeals) after expiry of three months from the date of filing refund claim as prescribed u/s 35F of CEA, 1944? - Held that: - From bare perusal of the provisions of Section 35FF, it transpires that grant of interest is automatic, if the refund of pre-deposit is not refunded within three months from the date of communication of order - the Appellant is entitled for interest after the expiry of three months - appeal dismissed - decided against appellant.
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