Delay in sanction of interest on interest - Applicability of ...

Examining Delays in Sanction of Interest on Interest u/s 11BB in Central Excise; Refund Paid u/r 18A.

October 21, 2021

Case Laws Central Excise AT

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 within the purview of section 11BB? - There is no delay of sanction of refund as was paid under Rule 18A - Further claim rejected - AT

View Source

← Previous Next →

Delay in sanction of interest on interest - Applicability of ...

Examining Delays in Sanction of Interest on Interest u/s 11BB in Central Excise; Refund Paid u/r 18A.

October 21, 2021

Case Laws Central Excise AT

You may also like:

Interest of delayed refund claim - liability of the Revenue to pay interest under Section 11BB of the Central Excise Act commences from the date of expiry of three...

Interest on delayed refund - Section 11BB of the Central Excise Act - the definition of 'debt' under the Interest Act, covered the present event also - appellant is...

Interest on delayed refund - limitation for Refund of Special Excise Duty and excess payment of CVD - refund has been sanctioned but has not been refunded within 3...

Petitioner's claim for interest on refund of deposit made under protest from date of deposit rejected. HC held interest payable u/s 11BB of Central Excise Act from date...

Entitlement of writ petitioner to interest under section 11BB of the central excise act 1944 on delayed excise duty refund - language of Section 11B is very clear and...

Grant of interest on the amount which was sanctioned as refund - Power of tribunal to grant interest - Refund of amount includes amount deposited with the Registrar of...

Interest on Delayed Refund of Input Tax Credit - Proviso to Section 56 specified increased interest rates for refunds arising from orders of adjudicating or appellate...

Interest on delayed refund - Extended Period of limitation - Section 6 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and...

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...

Interest on refund of amount deposited during investigation, prior to show cause notice issuance, must be paid from date of deposit till refund. Section 11B and 11BB of...

Interest on delayed refund - relevant time for calculation of interest - Considering Section 30 of the Act, which stipulates interest on delayed refunds, the court...

The relevant date for computing interest on refund of amounts paid against an audit objection is three months from the date of filing the refund application, as per...

Right to claim interest of delayed sanction of Refund of unutilised Cenvat Credit - Applicability of Section 11BB where refund is granted under Rule 5 of Cenvat Credit...

Interest on the delayed refund of deposit - Mere mention of a wrong provision in the letter submitted by the appellant will not work to the prejudice of the appellant if...

Deduction u/s 80 IB - Central Excise Duty refund & interest subsidy - held as Capital receipt - AT

Quick Updates: