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2014 (12) TMI 820 - CGOVT - Central ExciseInterest on belated rebate claim - expiry of three months from the date of receipt of application for refund or on the expiry of the said period from the date on which the order of refund is made - Held that:- Commissioner (Appeals) has rightly held that rebate claims were sanctioned belatedly and interest is payable under section 11BB from the date of expiry of three months from the date of filling said claims. Government finds no infirmity in the orders of Commissioner (Appeals) and therefore upholds the same. - Following decision of Ranbaxy Laboratories Ltd. Versus Union Of India and Ors. [2011 (10) TMI 16 - Supreme Court of India] - Decided against Revenue.
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