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2017 (3) TMI 1411 - HC - Central ExciseShort payment of tax - BED - excess payment under Education Cess and SHE Cess - whether for the excess paid tax, adjusted with the short paid tax, the assessee is required to pay interest for short paid duty under BED? - Held that: - considering the provision of Section 11AB of the Act, it is required to be noted that interest is leviable on the amount of duty due and payable - Admittedly, ₹ 12,21,639/- was due and payable by the appellant under the BED. At the same time, the appellant shall also be entitled to interest on the refund on the amount of ₹ 12,21,639/- paid under the head of Education Cess and SHE Cess - no error has been committed by the learned Tribunal while passing the impugned order - appeal dismissed - decided against appellant-assessee.
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