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 December 2016 Year 2016 This

Interest on delayed refund of pre-deposit -The appellants are ...


Appellants to Receive Automatic Interest on Delayed Refund Beyond Three Months Post-Tribunal Order Dated 04/04/2001.

December 1, 2016

Case Laws     Central Excise     AT

Interest on delayed refund of pre-deposit -The appellants are entitled for interest for the period beyond three months from the date of final order of the Tribunal dated 04/04/2001 till sanction of the amount to the appellant. Such interest is automatic and no separate claim is mandated - AT

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. Grant of interest on delayed refund - relevant time for calculation of interest - it is apparent on record that the said refund was sanctioned but was adjusted against...

  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. CESTAT denied interest claim on pre-deposit refund made u/s 35F of Central Excise Act. Pre-deposit from 2012 was refunded in 2018 post-favorable appeal outcome. While...

  6. 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...

  7. Interest on refund - appellant is eligible for the interest from three months after the date of filing of the refund application till the amount of refund is sanctioned to him - AT

  8. 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...

  9. 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...

  10. CESTAT allowed appeal concerning export duty refund and interest payment on delayed refund. While appellant claimed provisional assessment, tribunal determined it was a...

  11. CENVAT Credit - exempt service or not - amount of interest received by the appellant on the delayed payment of the amount of consideration received from the sale of...

  12. Rejection of claim for interest on delayed refund - If the claim for refund itself was not maintainable in law, the question of grant of interest does not arise. The...

  13. Amendment of section 244A. - additional interest on refund - where a refund arising out of appeal effect is delayed beyond the time prescribed under subsection (5) of...

  14. Appellant filed refund claim which was initially rejected by original authority on grounds of ineligibility for exemption notification. Commissioner (Appeals) remanded...

  15. Entitlement for interest on refund - finalizing the assessment after delay of 8 years - The appellant is entitled to interest if the refund is payable after the expiry...

 

Quick Updates:Latest Updates