Claim of interest on delayed Refund - delay in grant of refund - ...
Interest on Delayed Excise Refund: Interest Calculated from Original Application Date, Not Rectification Date.
March 3, 2016
Case Laws Central Excise SC
Claim of interest on delayed Refund - delay in grant of refund - relevant date to be computed from the date of application of refund or from the date of rectification of defect in the refund application - The adjudicatory process by no stretch of imagination can be carried on beyond three months. It is required to be concluded within three months - Interest allowed from the date of application - SC
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