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2018 (1) TMI 96 - AT - Central ExciseInterest on delayed refund - Section 11BB of Central Excise Act, 1944 - Held that: - the Learned Commissioner (Appeals) has erred in treating 10/06/2016 as the date of filing of refund application - ₹ 8,25,000/- was refunded on 30/09/2016 which was deposited under TR-6 challan on 04/05/2007 and application for refund of the same was filed on 09/10/2007 and refund of the same was sanctioned on 26/12/2007 but actually refunded on 30/09/2016 - under the provisions of Section 11BB of Central Excise Act, 1944 the appellant is entitled for interest from 09/01/2008 to 30/09/2016. Appeal allowed - decided in favor of appellant.
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