Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 1018 - HC - Central ExciseInterest on refund claim - Delay in refund claim - Held that:- As far as prayer for payment of interest from the date of deposit, i.e., 8th August, 2008 is concerned, there is no statutory provision for payment of interest from the said date and the statutory provision, i.e., Section 35FF permits interest only from the date of expiry of three months from the date of communication of appellate order to the department. The second prayer in the writ petition is for direction to pay interest @ 12% per annum from the date of pre-deposit of ₹ 55 lacs. As noticed above, the constitutional validity of Section 35FF of the Central Excise Act has not been challenged - Decided against assessee.
|