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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Interest on delayed refund - Once the appellant has taken the ...


Tribunal Overrules Decision: Interest on Delayed Refund Granted Despite New Grounds Cited by Appellant.

February 6, 2020

Case Laws     Central Excise     AT

Interest on delayed refund - Once the appellant has taken the ground of closure of factory in the year 2012 itself before the Commissioner(Appeals), then thereafter the adjudicating authority holding that the Tribunal has allowed the appeal on altogether new ground is not sustainable in law.

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