Petitioner's claim for interest on refund of deposit made under ...

Government Not Required to Pay Interest on Protested Tax Deposits from Deposit Date.

December 30, 2024

Case Laws Central Excise HC

Petitioner's claim for interest on refund of deposit made under protest from date of deposit rejected. HC held interest payable u/s 11BB of Central Excise Act from date of application for refund, not from earlier date of deposit. Refund granted u/s 11B, interest rightly awarded under 11BB after expiry of three months from refund application. CESTAT and Commissioner (Appeals) orders upholding interest calculation under 11BB affirmed, petition dismissed.

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Petitioner's claim for interest on refund of deposit made under ...

Government Not Required to Pay Interest on Protested Tax Deposits from Deposit Date.

December 30, 2024

Case Laws Central Excise HC

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