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2018 (5) TMI 1663 - AT - Central ExciseInterest on delayed refund - section 11BB of CEA - as per Department refund has been claimed by the appellant vide their application dated 01.02.2017 and the same has been paid within a period of three months - Held that:- As per Section 11BB, the interest becomes due if the refund is not granted within three months from the date of receipt of refund application. In the present case, though the appellant became entitled, to refund as a result of the order dated 05.11.2009, it is seen that the claim for refund under Section 11BB has been filed on 01.02.2017 and the refund has been paid on 27.04.2017 - Since refund has been paid within three months from the date of refund application, no interest is liable to be paid in the present case. Appeal dismissed - decided against appellant.
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