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2016 (2) TMI 452 - AT - Central ExciseInterest on rebate (refund) - whether Commissioner (Appeals) committed error in granting interest to the respondent from the date of the expiry of three months of the application for a rebate - Held that:- Section 11BB of the Central Excise Act, 1944 has mandate that interest is payable on any rebate or refund claim, if such a claim is not paid within three months of the application made in that behalf. Respondent's application not being entertained within three months of the respective dates as stated above, entitlement to the interest arose under section 11BB of the Central Excise Act, 1944. In view of the aforesaid factual position and the law as well as decision of the Tribunal in the case of Jayanta Glass Industries Pvt. Ltd. Vs Commissioner of Central Excise, Kolkata-III (2007 (11) TMI 107 - CESTAT, KOLKATA ), Revenue's appeal is dismissed. - Decided in favour of assessee
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