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2017 (9) TMI 1541 - AT - Central ExciseEntitlement of interest - interest on abated duty - interest for delayed payment - Held that: - the duty paid by the appellant in terms of Pan Masala Packing Machines (Capacity determination and collection of Duty) Rules, 2008 is required to pay in advance which appellant fail to do so, therefore, the interest is correctly paid by the appellant. Although, the abatement claims have been filed for that period, the appellant is not entitled to claim interest on the abated amount as there is no such provision. Interest for delayed refund - Held that: - the appellant is entitled for interest after three months from the date of filing of refund claim and till the date of sanctioning refund. Appeal allowed - decided partly in favor of appellant.
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