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2016 (12) TMI 96 - HC - Central ExciseDelayed payment of rebate claim - Section 11-BB of the Central Excise Act, 1944 - Held that: - the liability of the Revenue to pay interest under Section 11-BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11-B(1) of the Act and not on the expiry of the said period from the date on which the order of refund is made - the revenue directed to pay interest in accordance with Section 11-BB of the Act of 1944 to the petitioner calculating such interest on and from expiry of three months from the date of making of the application for refund - petition allowed - decided in favor of petitioner-assessee.
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