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2022 (8) TMI 491 - AT - Central ExciseLesser sanction of refund claim and non-payment of interest - quantum of refund reduced - amendment to N/N. 20/2007 by N/N. 20/2008 and 38/2008 - HELD THAT:- The department was required to sanction the amount as claimed in the original refund application, which was rejected by the original authority, but the Appeal of the Appellant was ultimately allowed by the Tribunal. The department is directed to refund the amount, as claimed in the original refund application filed by the respective Appellants. As regards interest, It is found that it is not the case here that the Appellants sought refund and/or filed refund applications after passing of the Tribunal’s order since originally the refund claim itself was under challenge before the refund sanctioning authority. The Appellants are entitled to interest after 3(three) months from the date of filing of the original refund claim till the sanction of the refund amount - Appeal allowed - decided in favor of appellant.
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