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2013 (2) TMI 249 - AT - Central ExciseInterest on Refund claim delayed - Held that:- It is clear that the appellant would be entitled to interest for a period from the expiry of Three months from the date of application for refund till date of payment at the rate specified under Section 11BB as confirmed by view taken by I.T.C. Ltd. (2004 (12) TMI 90 - SUPREME COURT OF INDIA)- As appellant have been challenging the period for payment of interest and they have not challenged the rate of interest nor they have challenged the order wherein penalty was imposed in these circumstances no reason to interfere with the Commissioner (Appeals) order which is upheld and the appeal which is debarred of merit is dismissed.
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