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2020 (12) TMI 147 - AT - Central ExciseInterest on delayed refund of pre-deposit - demand of interest from the date of deposit till its realization - HELD THAT:- As the issue has been decided by this Tribunal in M/s Modern Dairies Ltd [2020 (12) TMI 122 - CESTAT CHANDIGARH] that the assessee is entitled to claim interest on refund of the amount of pre-deposit in terms of the Section 35F of the Central Excise Act, 1944, after three months from the date of communication of the order of the appellate authority till its realization. Admittedly, in the case in hand, the refund claim was sanctioned on 04.11.2019, whereas the order of this Tribunal was passed on 05.09.2019; therefore, no interest is payable to the appellant. Appeal dismissed.
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