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2019 (3) TMI 1694 - HC - Central ExciseInterest on the delayed refund of central excise duty - Section 11 BB of Central Excise Act, 1944 - HELD THAT:- Issue decided in the case of AMALGAMATED PLANTATIONS (P) LTD. VERSUS UNION OF INDIA [2013 (11) TMI 589 - GAUHATI HIGH COURT] where it was held that section 11B of the Central Excise Act, 1944 does not exclude claim of refund made in terms of the notification dated 08-07-1999. Petitioners would, therefore, be entitled to interest under section 11BB of the Central Excise Act, 1944 on the excise duty refunded to them. The petitioner would be entitled to interest under Section 11BB of the Central Excise Act, 1944 on the excise duty refunded to it belatedly. Respondent No.3 shall now determine the interest amount payable to the petitioner for the relevant periods where after the same shall be released to the petitioner within a period of 3 months from today. Petition allowed - decided in favor of petitioner.
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