Interest on delayed refunds - inordinate delay and latches on ...

Case Laws Central Excise

December 23, 2022

Interest on delayed refunds - inordinate delay and latches on the part of the respondent - The respondent completely misdirected itself in coming to the erroneous conclusion that the period of three months would start running from the date of the final submission made by the petitioner and not from the date of submission of the refund claim and this finding, which is not only contrary to the provisions of Section 11-B and 11-BB of the said Act of 1944, but also the circular dated 01.10.2002 - HC

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Interest on delayed refunds - inordinate delay and latches on ...

Case Laws Central Excise

December 23, 2022

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