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2018 (4) TMI 214 - AT - Central ExciseInterest on delayed refund - relevant date - CBEC circular No.802/35/2004-CX dt. 08/12/2004 - Held that: - the assessee is entitled to interest which will commence after the expiry of three months after final disposal of the dispute. In the present case, the Tribunal allowed the appeal of the appellant vide its Final Order dt. 09/08/2007, whereas the refund was granted finally to the appellant on 12/02/2013 - for the delay in granting the refund, the appellant is entitled for interest from the date of expiry of three months from the date of the Final Order till the refund was finally granted. Appeal allowed - decided in favor of appellant.
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