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Central Excise - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Recovery of erroneous Refund with interest - The argument of the ...

Central Excise

January 29, 2021

Recovery of erroneous Refund with interest - The argument of the department that there was delay on the part of the respondent to furnish details with regard to modvat credit and therefore the delay has occurred due to the negligence on the part of the respondent is not tenable. If there was undue delay on the part of respondent, the department could have rejected the refund claim for this reason - the respondent is eligible for interest under Section 11BB - AT

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