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2013 (12) TMI 983 - AT - Central ExciseInterest on refund amount to be paid or actually paid u/s 11BB of central excise act, 1944 – Held that:- There has been delay of 1076 days in sanction and payment of refund claim as held by Commissioner (Appeals) in his order dated 26.8.2011 - The differential refund adjusted by original adjudicating authority was also an amount due to the appellant - The appellant will be entitled to interest on the entire refund amount for the period of 1076 days - appellant is also entitled to differential interest on the amount adjusted against confirmed dues by the original adjudicating authority - adjudicating authority is directed to quantify the differential interest and make payment of the same to the appellant – Decided in favour of Assessee.
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