Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 1157 - AT - Central ExciseInterest on delayed Refund of duty - abatement of duty due to non production of notified goods from 10.11.2011 to 26.11.2011 under Rule 10 of Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty Rules) 2010 - rejection on the ground that there is no provision for grant of interest under Rule 10 of the 2010 Rules - Appellant also relied upon the decision of this Tribunal in the matter of M/s. Prem Products vs. CCE, Agra [2017 (9) TMI 1541 - CESTAT ALLAHABAD] in which Pan Masala Packing Machines (Capacity determination and collection of Duty) Rules, 2008 were in issue and there also the appellant therein claimed interest for delayed refund. Held that:- There is no change in the 2008 Rules and 2010 Rules so far as the issue in the present matter is concerned - In this matter, there is delay in refund of duty from 21.3.2012 to 19.10.2016 and there is no dispute that the appellant had claimed interest on delay refunds after three months from 21.12.2011 i.e. from 21.3.2012 under Section 11 BB of the Act and the same has been recorded in the adjudicating order also and the same has only been denied on the ground that this Tribunal has not directed for payment of interest on delay refund and also that there is no provision for grant of interest under Rule 10 of 2010 Rules. Merely because the interest on refund is not directed doesn’t mean that it has been refused or rejected. Appeal allowed - decided in favor of appellant.
|