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2019 (11) TMI 1269 - AT - Central ExciseInterest of delayed refund - relevant date for calculation of such interest - Whether the appellants are entitled to claim @ 12@ of the deposit made during the period of investigation or as per the direction of the Tribunal while entertaining their appeal till its realization or not? - section 35FF of the Central Excise Act,1944 - HELD THAT:- The said issue has been examined by this Tribunal in the case of Tribunal in the case of M/S. FUJIKAWA POWER AND M/S. KENZO INTERNATIONAL VERSUS CCE & ST, CHANDIGARH-I [2019 (11) TMI 1197 - CESTAT CHANDIGARH] where it was held that the appellants are entitled to claim the interest on delayed refund from the date of deposit till its realization. The appellants are not entitled to claim interest on delay refund from the date of deposit till its realization - Appeal allowed - decided in favor of appellant.
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