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2015 (11) TMI 827 - AT - Central ExciseDelayed refund - payment of interest on delayed refund - department appropriated the amount towards arrears of duty due involved - Held that:- Rebate was initially sanctioned and the same was appropriated towards dues arising out of Commissioner's Order. I find that the said appeal was filed against the Commissioner (Appeals) order and stay was obtained vide Tribunal's Misc. Order [2012 (6) TMI 794 - CESTAT CHENNAI] and it was subsequently extended by another order. During the period when stay was not extended by the Tribunal as there was no Division Bench sitting, the authority has adjusted the amount sanctioned towards recovery by holding that there was no stay which has resulted in appellant filing of writ petition before the Hon'ble High Court of Madras - Madurai Bench of the Hon'ble High Court of Madras set aside the said recovery in their order dated 29.10.2012 and directed the department to release the amount and in compliance with the High Court direction, the said amount was released by the authority in O-in-O dated 10.12.2012. I find that since the original amount was sanctioned on 18.11.11, 22.11.11, 23.11.11, 24.11.11, 25.11.11, which was initially appropriated but subsequently released on 10.12.2012, the appellants are eligible for the refund of interest on the delayed payment. - Decided in favour of assessee.
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