Interest - relevant date for calculation of interest - Setting ...

Interest Calculation in Central Excise: Nullified Orders Require Fresh Adjudication; No Interest Due Until Final Order Issued.

March 29, 2018

Case Laws Central Excise HC

Interest - relevant date for calculation of interest - Setting aside an order means there is no order and party relegated for fresh adjudication. Stage of adjudication cannot be said to be determination. An adjudication will culminate in an order and such order would be determination and/or ascertainment of duty, and no interest is payable - HC

View Source

← Previous Next →

Interest - relevant date for calculation of interest - Setting ...

Interest Calculation in Central Excise: Nullified Orders Require Fresh Adjudication; No Interest Due Until Final Order Issued.

March 29, 2018

Case Laws Central Excise HC

You may also like:

Violation of principles of natural justice - Recovery of central excise duty, interest and penalty without service of adjudication order - absence of actual proof of any...

Excise duty payable on fresh mushrooms - The fact that fresh mushrooms classified in the general category under heading 07.02 of the Central Excise Tariff prior to the...

Deduction u/s 80 IB - Central Excise Duty refund & interest subsidy - held as Capital receipt - AT

Price variation clause - applicability of period of limitation on demand of Interest under central excise - AT

Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

Jurisdiction to pass an adjudication order - monetary limit - Power of adjudication prescribed by the Board vide a Circular dated 19/02/2008 is only an administrative...

The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the...

Clandestine removal - vanaspati - Seeking for keeping in abeyance the further proceeding pending in the court of the learned Addl. Chief Judicial Magistrate (Special...

Demand of central excise duty - non-submission of proof of export before the jurisdictional Central Excise Authorities - matter remanded back for fresh decision - AT

Petitioner's claim for interest on refund of deposit made under protest from date of deposit rejected. HC held interest payable u/s 11BB of Central Excise Act from date...

Grant of interest on the amount which was sanctioned as refund - Power of tribunal to grant interest - Refund of amount includes amount deposited with the Registrar of...

This notification amends the previous Notification No. 18/2022-Central Excise to reduce the Special Additional Excise Duty on production of Petroleum Crude to nil per...

The Ministry of Finance, u/s 5A of the Central Excise Act, 1944, has issued Notification No. 16/2024-Central Excise on 14th June, 2024, amending No. 18/2022-Central...

The High Court addressed the issue of refunding rebate amount with interest u/s 11BB of the Central Excise Act, 1944 and the applicability of Section 142(3) of the CGST...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

Quick Updates: