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2019 (11) TMI 234 - AT - Central ExciseInterest on delayed refunds - Whether Appellant is entitled for interest on the amount refunded w.e.f the date of respective payments in accordance of Section 35 FF of the Central Excise Act, 1944? - HELD THAT:- This provision is the amended provision as applicable w.e.f 06.08.2014, the proviso makes it abundantly clear that this will be applicable only for such deposits as are made after coming into existence of this amendment - Apparently and admitted, the amounts in this case were paid in the year 2003 and 2012. The both payments being prior the aforesaid amendment in Section 35FF, this provision is not applicable. Otherwise also it is an admitted fact that order of refund was announced on 08.02.2016, the amount was disbursed on 29.04.2016 once the payment is made within three months of the refund, no question of any interest to be paid along therewith at all arises. Even for the period since August, 2012 till February, 2016, the Appellant is held not entitled for the interest as prayed - Appeal dismissed - decided against appellant.
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