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2021 (8) TMI 168 - AT - Central ExciseInterest on delayed refund - Relevant date - interest claimed denied on the ground that refund has being sanctioned within 3 months of the date of refund application - whether 16.11.2017 is the date under section 11 B of Central Excise Act, 1944 or the respective dates of the applications filed in 2015-16, as far as liability of Department to give interest is concerned? - Section 11BB of Central Excise Act, 1944 - HELD THAT:- Apparently, the order of Commissioner (Appeals) is much beyond the date of the application of the appellant as was filed under Section 11B of the Act. Hence, it is mandatory for the Department to sanction interest along with the sanctioned refund claim - The ground as taken by the Commissioner (Appeals), for rejecting the sanctioning of interest is observed to be highly irrational as pursuant to the Order-in-Original dated 24.01.2018 there had been a written request of appellant dated 23.04.2018 praying for sanction of interest. Appeal allowed.
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