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Central Excise - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Section 11BB - liability to pay interest on delayed refunds ...


Interest on Delayed Tax Refunds Starts After 3 Months Per Section 11BB; Special Cases Consider Finance Bill, 1995.

July 31, 2013

Case Laws     Central Excise     HC

Section 11BB - liability to pay interest on delayed refunds starts on expiry of three months from the date application for refund is filed or in cases covered by the proviso to sec.11BB, on expiry of three months from the date Finance Bill, 1995 received the assent of the President - HC

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