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2017 (2) TMI 303 - AT - Central ExciseInterest on delayed refund - whether the liability of Revenue to pay interest under Section 11BB of the Central Excise Act, 1944 commences from the date of expiry of three months, from the date of receipt of application for refund or on the expiry of the said period from the date on which the order of refund is made? Held that: - the liability of Revenue to pay interest under Section 11BB of the Central Excise Act, 1944 commences from the date of expiry of three months, from the date of receipt of application for refund under Section 11BB of the Central Excise Act, 1944 and not on the expiry of the said period from the date on which order of refund is made - the appellant entitled to refund of interest for the period, 07/03/2000 till 13/06/2005, the date on which refund was granted finally - appeal allowed - decided in favor of appellant.
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