Entitlement to interest on delay payment of refund of ...

Central Excise

May 3, 2023

Entitlement to interest on delay payment of refund of pre-deposit - since the amount was deposited under Section 35F of the Central Excise Act, even a simple application could be made for claiming the refund and the refund was required to be returned along with interest - the department is liable to make payment of interest after the expiry of three months from the date the refund becomes due - HC

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Entitlement to interest on delay payment of refund of ...

Central Excise

May 3, 2023

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