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2019 (4) TMI 425 - AT - Central Excise100% EOU - Interest on delayed refund - Section 11 BB of the Central Excise Act - debonding of unit - Held that:- The ld. Commissioner (Appeals) has erred in rejecting the claim of interest, observing that the some new documents were filed and examined pursuant to the remand by this Tribunal. It is evident from the record that on the very same documents, which the appellants had filed on the date of filing the refund claim i.e. (17.04.2009), the refund claim was found to be admissible and allowed. The appellant is entitled to interest as per Rules as provided under Section 11 BB of the Act for the period from 18.07.2009 to till date of sanction of refund - Appeal allowed - decided in favor of appellant.
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