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2017 (11) TMI 146 - AT - Central ExciseEntitlement of interest - belated sanctioning of the refund claims - Held that: - there was protracted litigation on the refund claims and sanctioning thereof by the lower authorities and the matter was settled by the Hon’ble High Court in appellant’s favor. The appellant having filed refund claims as early as in 1996-97 was correct in claiming the interest liability from the Revenue authorities under the provisions of Section 11B of Central Excise Act, 1944 - the appellant is eligible for the interest on the amount of refund claims after three months from the date of filing. Appeal allowed - decided in favor of appellant.
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