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Commissioner of C. Ex. & S. Tax, Surat Versus M/s G.A. Food Pvt. Ltd.

2016 (11) TMI 148 - CESTAT AHMEDABAD

Interest on delayed refund - 100% EOU - Held that: - the issue is no more res integra as settled by the Tribunal in the case of M/s Hero Motors Ltd Vs Commissioner, Gaziabad 2014 [ 2014 (7) TMI 482 - CESTAT NEW DELHI] - Clause (c) of Proviso to secti .....

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ent - Decided in favor of the assessee. - Appeal No. E/10883/2013-SM - Order No. A/10890/2016 - Dated:- 2-9-2016 - Dr. D.M. Misra, Member (Judicial) For the Appellant : Shri Alok Srivastava, A.R. For the Respondent : Written submissions ORDER Per Dr. .....

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& S.Tax, Surat-I. 3. The brief facts of the case are that the Appellant is an 100% EOU engaged in the manufacture of excisable goods viz. Pickles and Chutney, falling under Chapter 21.03 of Central Excise Tariff Act, 1985. They had filed three r .....

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not allowing interest for delayed period, the Appellants filed appeal before the learned Commissioner (Appeals), which was allowed by the learned Commissioner (Appeals). Hence, the present appeal by the Revenue. 4. The learned Authorised Representat .....

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that payment of interest is governed under Section 11BB of Central Excise Act, 1944, therefore, any refund arising under Section 11B would only qualify interest under Section 11BB of Central Excise Act, 1944. 5. I find that the issue is no more res .....

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ctioned to them belatedly i.e. after 3 months, no interest under Section 11BB was allowed. The Tribunal has held that refund arising out of Rule 5 is also eligible for interest under Section 11BB of the Act. In the said judgment, the Tribunal has obs .....

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