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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Entitlement of Interest on delayed refund - relevant date for ...


Interest on Delayed Refunds Starts Three Months After Refund Application, Not from Deposit Date During Investigation.

August 10, 2018

Case Laws     Central Excise     AT

Entitlement of Interest on delayed refund - relevant date for calculation of Interest - interest is payable only from the date after completion of 3 months from the date of filling the refund application - the interest in any case is not payable from the date of deposit of the amount during the investigation.

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