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2018 (2) TMI 620 - AT - Central ExciseRefund claim - finalization of provisional assessment - denial on the ground of unjust enrichment - Held that: - It is not in dispute that consequent to the finalization of provisional assessment, the appellant had filed the refund claim of the excess duty of ₹ 49,17,209/- paid during the period of provisional assessment - The appellant had claimed interest from 18.04.1999 i.e. three months after filing the refund claim till the payment of the refund amount to them i.e. 20.09.2012. When the facts are clear and not in dispute that the refund claim was filed on 18.01.1999, the interest under Section 11BB is attracted three months after expiry of the refund application - appeal allowed - decided in favor of appellant.
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