Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

If the duty ordered to be refunded u/s 11B(2) is not refunded ...


Interest Must Be Paid if Duty Refund u/s 11B(2) Delayed Beyond Three Months Per Section 11BB(1) Mandate.

May 2, 2016

Case Laws     Central Excise     HC

If the duty ordered to be refunded u/s 11B(2) is not refunded within three months from the date of receipt of the application u/s 11B(1), then, the award of interest must follow as mandated by Section 11BB(1) - HC

View Source

 


 

You may also like:

  1. Non-payment of interest on refund u/s 18(4) of the Customs Act 1962 upon finalization of provisional assessment was challenged. Upon completion of the specified import...

  2. Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with...

  3. 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...

  4. Interest on delayed refund of IGST paid on export of the goods along with duty drawback - The refund of the petitioner was withheld for almost six months and after six...

  5. Interest on refund claim - The tribunal, in its Order impugned wrongly applied the judgement of the Apex Court supra for purposes of denying the benefit of interest on...

  6. Interest on delayed refund - adjudicating authority directed to pay the interest to the appellant on delayed refund on expiry of period of three months from the date of...

  7. Refund of service tax, interest on delayed sanction of refund, and time limitation u/s 11B of the Central Excise Act, 1944, made applicable to service tax matters u/s 83...

  8. The relevant date for computing interest on refund of amounts paid against an audit objection is three months from the date of filing the refund application, as per...

  9. Interest of delayed refund claim - liability of the Revenue to pay interest under Section 11BB of the Central Excise Act commences from the date of expiry of three...

  10. Interest u/s 11B on delayed refund - Interest becomes payable on the expiry of the period of three months from the date of the receipt of the application for refund...

  11. Delay in sanction of interest on interest - Applicability of time limitation - whether the delay in sanction of interest on interest beyond the three months, comes...

  12. Interest on delayed refund - limitation for Refund of Special Excise Duty and excess payment of CVD - refund has been sanctioned but has not been refunded within 3...

  13. Refund claim – Interest on delayed refund -There was a delay of more than three months in payment of refund to the assesse and department was liable to pay interest on...

  14. Interest on delayed refund - relevant date - The non-payment of refund to the applicant claimant within three months from the date of such application or in the case...

  15. Interest on Refund - liability of the revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of...

 

Quick Updates:Latest Updates