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Central Excise - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Interest on delayed refund claim - Period of limitation - There ...


Interest Automatically Granted on Delayed Refunds u/s 11BB; No Separate Application Needed for Interest Claims.

November 7, 2020

Case Laws     Central Excise     AT

Interest on delayed refund claim - Period of limitation - There is requirement of claiming interest along with refund of duty, no separate application u/s 11B is required - Section 11BB prescribes that interest is to be granted suo-moto along with refund. - AT

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