2015 (8) TMI 535 - SCH - Central Excise

Claim of Interest on refund - Tribunal has not dealt with the same at all in its order 2004 (7) TMI 131 - CESTAT, NEW DELHI . - Held that - contention is specifically noted in the impugned judgment but there is no finding on the same by the Tribunal. Likewise, the Commissioner had also not dealt with this aspect. - Matter remanded back - Decided in favour of assessee.

Summary

The Supreme Court upheld the rejection of the cash refund claim but remanded the matter back to the Commissioner to decide on the interest claim under Section 11B of the Central Excise Act, 1944. The appeal was disposed of accordingly.