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2015 (10) TMI 1166 - AT - Central ExciseRefund claim - Appropriation of interest - Held that:- Adjudicating authority sanctioned rebate claims under Rule 18 of the Central Excise Rules, 2002 and by exercising powers vested under Section 11 of the Central Excise Act, 1944, appropriated the amount towards interest outstanding arising out of the other demand. In view of the decision, in the appellants own case vide Final Order dated 16.7.2014, as amended by Miscellaneous Order dated 23.9.2014, the appellants are entitled to get refund of interest appropriated by the adjudicating authority. We agree with the submissions of the learned Authorised Representative to the extent that the appellant had not claimed payment of interest on the amount appropriated, before the lower authorities. - Impugned order is set aside - Decided in favour of assessee.
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