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2019 (6) TMI 503 - AT - Central ExciseDemand of interest on delayed payment of refunds - Area Based Exemption Scheme notified under Notification No. 33/99-CE dt. 08/07/1999 - HELD THAT:- The Hon’ble High Court in UNION OF INDIA AND 3 ORS. VERSUS AMALGAMATED PLANTATIONS [P] LTD. [2016 (8) TMI 124 - GAUHATI HIGH COURT] had examined the claim of interest under Section 11 BB of the Act in respect of delayed payment of refund rising under the Area Based Exemption Notification No. 33/99 and held that the liability of the Revenue to pay interest under Section 11BB commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) and not on the expiry of the said period from the date on which the order of refund is made. Interest allowed - appeal dismissed - decided against Revenue.
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