Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 369 - AT - Central ExciseAdjustment of refund sanctioned towards the pending arrears in terms of Section 11 of the Central Excise Act, 1944 - liability of interest towards the delayed refund - relevant time for calculation of interest - Held that:- There were no arrears which are due to the Government, as the Order-in-Original which confirmed the demands raised against which the refund claims was adjusted towards arrears, was in appeal and appeal was held in favour of the appellant - The issue is no more res integra as Hon’ble High Court of Karnataka in the case of CCE, Bangalore-III Vs. Stella Rubber Works (Unit –II) [2013 (3) TMI 299 - KARNATAKA HIGH COURT] has categorically recorded that amounts cannot be appropriated towards the Revenue dues unless the provisions are followed - demand set aside. Interest on delayed refund - Held that:- Nothing is recorded in the Tribunal’s order as to why and when in appeal No. E/926/2008 came to be restored and disposed of on 14.07.2016. Be that as it may, the appellant’s claim for the interest, if any, could arise only after the three months from date of the disposal of appeal vide which, demands has been held as unsustainable held in their favour. Appeal disposed off.
|