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2018 (6) TMI 582 - AT - Central ExciseInterest on refund of pre-deposit - penalty for self credit of education cess and higher education cess denied - Held that:- The appellant has paid the said amount of penalty to file the appeal before the ld. Commissioner (A), therefore, the same is to be treated as pre deposit as in the case of J.M. Baxi [2010 (12) TMI 995 - GUJARAT HIGH COURT], as it is the amount of pre deposit - On the amount of pre deposit, the provisions of Section 11B of the Central Excise Act, 1944, are applicable. The assessee is entitled to interest on the refund of the pre deposit amount of penalty - appeal dismissed - decided against Revenue.
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