Demand of interest on late payment of National Calamity ...

Court Rules No Interest on Late NCCD Payment Due to Portal Glitch; Revenue Cannot Benefit from Own Inaction.

January 18, 2023

Case Laws Central Excise AT

Demand of interest on late payment of National Calamity Contingent Duty (NCCD) - taking judicial notice that the appellant was prevented from deposit of dues, due to glitch on the portal, which is wholly attributable to inaction on the part of Revenue. Thus, Revenue cannot take advantage of its wrong doing, by levy of interest. - AT

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Demand of interest on late payment of National Calamity ...

Court Rules No Interest on Late NCCD Payment Due to Portal Glitch; Revenue Cannot Benefit from Own Inaction.

January 18, 2023

Case Laws Central Excise AT

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