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2018 (1) TMI 1565 - HC - Central ExciseInterest on delayed refund of excise duty - Section 11B of the Central Excise Act - HELD THAT:- Admittedly, the question of payment of interest on the delayed refund of Excise duty has already been settled by a Division Bench of this Court in AMALGAMATED PLANTATIONS (P) LTD. VERSUS UNION OF INDIA [2013 (11) TMI 589 - GAUHATI HIGH COURT] - The Division Bench has held that Section 11B of the Central Excise Act does not exclude claim of refund made in terms of the Notification dated 8-7-1999 and therefore the assessee is entitled to interest under Section 11BB of the Central Excise Act on the excise duty refunded to them. The Excise Officer are directed to determine the interest amount payable to the petitioner for the relevant period within 3 months from today - petition is allowed with cost of ₹ 1000/- payable to the petitioner.
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