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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Denial of a refund of the interest recovered by the revenue - ...


Interest Demand Unsustainable: Revenue Must Refund Interest to Appellant Due to Lack of Show Cause Notice.

November 6, 2015

Case Laws     Central Excise     AT

Denial of a refund of the interest recovered by the revenue - demand of interest is not sustainable. Consequently, the interest recovered from the appellant is to be refunded. - no show cause notice has been issued to the appellant. Therefore, adjustment of demand of interest is not permissible - AT

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