Recovery of erroneous Refund of interest on delayed payment of ...

Central Excise

August 27, 2021

Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable to pay interest on the price variation amount, he is not liable to get the refund thereof - The appellant was liable to pay the interest on subsequent price variation with effect from the date of removal of the goods involved - the refund of the amount of interest already paid by the appellant was erroneous. - AT

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Recovery of erroneous Refund of interest on delayed payment of ...

Central Excise

August 27, 2021

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