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Central Excise - Highlights / Catch Notes

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Interest on the delayed refund of deposit - Mere mention of a ...


Interest on Delayed Deposit Refund Payable Under Excise Act Section 35FF Despite Incorrect Provision Cited by Appellant.

December 17, 2022

Case Laws     Central Excise     AT

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 in law the refund claimed by the appellant can be traced to section 35F of the Excise Act. Interest was, therefore, required to be paid to the appellant under the provisions of section 35FF of the Excise Act and not under section 11BB of the Excise Act. - AT

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