Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 1076 - AT - Central ExciseDenial of interest on the penalty refunded - section 11BB of CEA - HELD THAT:- Hon’ble Apex Court in the case of COMMISSIONER OF CUS. (PORT) , KOLKATA VERSUS CORONATION SPINNING INDIA [2015 (8) TMI 442 - SC ORDER] has clearly held that interest of only refundable duty is admissible under Section 11BB had not that of penalty and fine - the appellants are not entitled to any refund of interest on penalty amount under Section 11BB. As regard, the appellant’s contention that the revenue cannot recover the same, as no demand show cause notice has been issued. I find that the said issue cannot be decided in the present proceedings. Appeal dismissed.
|