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2011 (9) TMI 903 - MADRAS HIGH COURT
Interest on refund claim - Held that:- Limitation contained in Section 11B of the Central Excise Act is not applicable to the case of the first respondent since the amount in question was not paid towards excise duty but only by way of deposit during investigation. Moreover, as per Section 11BB of the Central Excise Act, this Court can order payment of interest at a very reasonable rate and accordingly, learned single Judge directed the appellants to refund a sum of ₹ 13,20,578/- relating to the final order No. 471 of 2007, dated 30-4-2007 to the first respondent with interest @ 6% per annum from the date of deposit till the date of payment to the first respondent. - Decided against Revenue.