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2017 (8) TMI 312 - HC - Central ExciseEntitlement of interest - delayed grant of refund - Held that: - There was delay in sanctioning the refund claim from three months after 27 September 2004 to 9 March 2006. The entitlement of interest, therefore, decided and by the impugned order the Respondent's Appeal was allowed. The Supreme Court in Union of India Vs. Hamdard (WAQF) Laboratories [2016 (3) TMI 68 - SUPREME COURT], while dealing with the interest of delayed refund is payable under Section 11BB of the Central Excise Act on expiry of three months from date of receipt of application from such date till date of refund of duty, has held that liability of the revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which order of refund is made. Appeal dismissed - decided against Revenue.
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