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2017 (11) TMI 937 - AT - Central ExciseInterest on delayed refund - Section 11BB of CEA, 1944 - Held that: - the issue of allowing interest under Section 11BB of CEA, 1944 on delayed refund is no more res integra in view of the judgment of the Hon’ble Supreme Court in the case of Ranbaxy Laboratories Ltd. [2011 (10) TMI 16 - Supreme Court of India], where it was 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. The Appellant are entitled to interest on expiry of three months from the date of filing of refund claims - appeal allowed - decided in favor of appellant.
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