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2016 (10) TMI 448 - CESTAT ALLAHABADInterest on delayed refund - whether the interest on delayed refund to the appellant is to be paid from the expiry of three months from the date of fling of refund claim or from the date of order of refund made - refund application was submitted on 20.05.2002 and refund was sanctioned on 29.12.2005 - Held that:- the Hon'ble Supreme Court has ruled that respondent has to pay interest under Section 11BB of Central Excise Act, 1944, from the date of expiry of three months from the date of receipt of refund application and not on the expiry of said period from the date on which order or refund is made. The date of expiry of three months in the present case is 21.8.2002. - Interest on refund allowed - Decided in favour of appellant.
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