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2019 (11) TMI 897 - CESTAT BANGALOREInterest on refund - Time limitation - reversal of CENVAT Credit by coercion - calculation of interest after the expiry of three months from the date of receipt of application under Section 11B (1) of the Central Excise Act i.e. 10/10/2017 - HELD THAT:- The Department in fact compelled the appellant to reverse the credit in spite of stay in his favour though the appellant informed the Department that they have got the extension of stay but they could not produce the copy of the stay in time and therefore the Department coerced the appellant to reverse the credit. Further, in the present case the deposit made by the appellant was totally unauthorized because the CESTAT has given him complete waiver - Further it has been consistently held by the Tribunal that if the amount is not voluntarily paid by the assessee and later on the case is decided in favour of the assessee, then he is entitled to interest from the date of deposit made by the assessee. The assessee is entitled to interest from the date of deposit till the date of refund - Appeal allowed - decided in favor of appellant.
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