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2013 (11) TMI 883 - AT - Central ExciseInterest on Rebate claim – Held that:- The refund claim sanctioned but adjusted against the confirmed demands where the said confirmed demand are subsequently set aside, the assessee would be entitled to the interest from the date of expiry of three months from the date of filing refund claim – Following Intas Pharmaceuticals Ltd. Vs. CCE, Ahmedabad [2011 (8) TMI 354 - CESTAT AHMEDABAD] – as per section 11BB of Central Excise Act, 1944 if the refund claims filed are not sanctioned within three months, the Revenue is under legal obligation to pay interest till the date the same are actually given to the assesse - they would be entitled to get interest from the date of expiry of three months from the date of filing of refund claim - Decided in favour of Assessee.
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