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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Delay in sanction of refund claim - Demand of interest - Amounts ...

Central Excise

October 8, 2015

Delay in sanction of refund claim - Demand of interest - Amounts paid at the time of investigation cannot be denied interest on the grounds that the amount paid was not duty and not entitled to interest. - AT

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  3. Refund - The appellants are entitled for interest on delayed sanction of rebate / refund claim. - AT

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  9. Lesser sanction of refund claim and non-payment of interest - The department was required to sanction the amount as claimed in the original refund application, which was...

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