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2020 (2) TMI 602 - AT - Central ExciseInterest on delayed refunds - denial of interest for the pre-deposit before 06.08.2014 - relevant date for calculation of interest - HELD THAT:- The issue has been settled by this Tribunal in the case of M/S. MARSHALL FOUNDRY & ENGG. PVT. LTD., M/S. MARSHALL AUTO CAST PVT. LTD., M/S. MARSHALL FOUNDRY WORKS PVT. LTD., M/S. MARSHALL CASTING LIMITED AND M/S. MARSHAL ATUT INDUSTRIES LIMITED VERSUS COMMISSIONER OF CGST, FARIDABAD [2019 (11) TMI 1269 - CESTAT CHANDIGARH] where it was held that appellants are not entitled to claim interest on delay refund from the date of deposit till its realization. The appellant is entitled to claim the interest on delay refund from the date of deposit till its realization - Appeal allowed - decided in favor of appellant.
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