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2017 (8) TMI 1220 - AT - Central ExciseEntitlement to interest - delay in refund of duty - area based exemption - N/N. 32/99-CE dated 08.07.1999 - Held that: - reliance placed in the case of AMALGAMATED PLANTATIONS (P) LTD. Versus UNION OF INDIA [2013 (11) TMI 589 - GAUHATI HIGH COURT], where it was held that From a conjoint reading of Sections 11B and 11BB of the Central Excise Act, 1944, it is apparent that if any refund of excise duty is ordered under Section 11B(2), the same has to be refunded within three months from the date of receipt of application under sub-section (1) of that section, failing which interest will have to be paid - assessee is entitled to interest - appeal dismissed - decided against Revenue.
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