Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 406 - AT - Central ExciseInterest on delayed refund - relevant date for calculation of refund - Held that:- The wording of the Section 11BB is categorical and the interest it is payable after three months from the date of application of refund which in this case is 12.05.2008. The relevant date for filing a refund claim under Section 11B has no significance in determining the date for payment of interest under Section 11BB - appeal dismissed - decided against Revenue.
|