Interest on delayed refund - Extended Period of limitation - ...

Central Excise

June 17, 2022

Interest on delayed refund - Extended Period of limitation - Section 6 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and section 11BB of the Central Excise Act, 1944 - The order of refund was passed within the extended time limit and, therefore, is saved by Section 6 of the 2020 Act from being subjected to the rigors of Section 11BB of Central Excise Act - It is well settled that Tax Laws are to be interpreted strictly in terms of the terminology employed by legislature. - HC

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Interest on delayed refund - Extended Period of limitation - ...

Central Excise

June 17, 2022

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