Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1577 - AT - Central ExciseInterest on delayed refund - Relevant dates - amount was paid under protest - demand of interest for the period between date of deposit under protest till the date of sanctioning of the refund - Held that:- The amount paid by the appellant was under protest during the course of investigation itself. Therefore, the said amount is not paid towards duty and was a deposit by the appellant under protest. As held by the Hon’ble High Court of Madras in the case of Ucal Fuel Systems Ltd. [2011 (9) TMI 903 - MADRAS HIGH COURT] the provisions of section 11BB of Central Excise Act is not applicable as the amount in question was not paid towards duty, but only by way of deposit during investigation. The learned Commissioner(Appeals) has rightly sanctioned the refund of interest to the respondent from the date of deposit till the date of refund - appeal dismissed - decided against Revenue.
|