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2019 (8) TMI 1706 - CESTAT NEW DELHIInterest from delayed refund - relevant date for calculation of interest - Section 11 BB of the Central Excise Act - HELD THAT:- The refund should have been granted by the Revenue within a period of three months. Further, allowing one month for the purpose of communication of the order, it is held that the appellant is entitled to interest under Sections 35 F read with Section 35 FF and 11 BB from 10.02.2004 till the date of grant of refund being on 19.12.2016. Also, the amounts deposited even prior to adjudication / finalisation also ipso facto becomes pre-deposit under Section 35 F on filing appeal. The Adjudicating Authority is directed to grant interest at the rate applicable from time to time within a period of two months from the date of receipt of the copy of this order - Appeal allowed - decided in favor of appellant.
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