Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 174 - CESTAT CHANDIGARHDemand of Interest under Rule 49A of the Central Excise Rules, 1944 - refund claim of interest paid on BED and AED(TTA) - no charging provision - Held that:- We do not find how the interest to be collected as there is no charging provision for collection of interest, therefore, we hold that no interest is payable by the appellant. No interest is payable by the appellant under Rule 49A of Central Excise Rules, 1944 in the absence of any charging provision - appeal allowed - decided in favor of appellant.
|