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Central Excise - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Interest on delayed refund - period prior insertion of the ...

Case Laws     Central Excise

February 23, 2024

Interest on delayed refund - period prior insertion of the Section 11BB of CEA - As the entire issue is in sequel of the Tribunal order directing payment of due interest as due. Without challenging the direction to pay the interest at appropriate forum the same cannot be challenged in these proceedings whether for the period prior insertion of the Section 11BB before or after, there are no merits in this appeal by the Revenue.

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