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2017 (4) TMI 890 - AT - Central ExciseInterest on delayed refund - whether the appellant is entitle for the interest on the refund of duty @ 12% on the delay sanction of refund in respect of pre-deposit of ₹ 1 crore consequent to setting aside the order appealed and remand of the matter to the Commissioner for re-computation of the demand? - Held that: - demand was not finally decided by this tribunal - The demand was very much existing at the time of passing Tribunal order for the reason that re-quantification was directed to the original adjudicating authority. Therefore in the present case it cannot be said that there is delay on the part of the department in sanctioning of the refund claim - appellant is not entitled to any interest - appeal dismissed - decided against appellant.
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