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2010 (7) TMI 356 - HC - Central ExciseInterest – Delay in refund of pre-deposit or duty - "Pre-Deposit" is used, if the deposit is towards "Central Excise Duty", then as far as the payment of interest is concerned, the provisions of Section 11-BB of the Central Excise Act alone is having its application - rate of interest to be paid is 8% from 2-9-2003 to 11-9-2003 and 6% from 12-9-2003 to till date - it is not established that the payment is not made towards "Central Excise Duty", but towards other payment, the argument advanced by the learned counsel for the appellants will not hold good - the respondent was directed to pay interest at the rate of 8% from 2-9-2003 to 11-9-2003 and 6% from 12-9-2003 to till the date of payment
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