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Central Excise - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Recovery of interest amount in respect of rebate claim, without ...


Recovering Interest on Rebate Claims Without Show Cause Notice Violates Legal Procedures, Lacks Statutory Basis.

July 12, 2017

Case Laws     Central Excise     AT

Recovery of interest amount in respect of rebate claim, without issuance of SCN - once it has been held that the appellant is entitled for rebate claim, in absence of any specific provision for recovery of interest amount there-from, suo motu recovery of such amount by the Department is contrary to the statutory provisions

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