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Central Excise - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Grant of interest on delayed refund - relevant time for ...

Case Laws     Central Excise

May 29, 2021

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 the demand which was not sustained - the appellant is entitled to claim interest after three months from the date of filing of the refund claim i.e., after 3 months of date of filing the refund claim - AT

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