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Central Excise - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Rejection of claim for interest on delayed refund - If the claim ...

February 23, 2023

Case Laws     Central Excise     AT

Rejection of claim for interest on delayed refund - If the claim for refund itself was not maintainable in law, the question of grant of interest does not arise. The relief of refund was allowed in favour of the appellant in terms of the order of the High Court of Rajasthan, however the same was silent on the issue of interest as no relief was claimed in that regard by the appellant. Therefore, no relief of interest on delayed refund can be allowed to the appellant at this stage. - AT

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