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HomeIndirect TaxesInterest On Delayed Excise Refund Payable After 3 Months From Refund Application,...

Interest On Delayed Excise Refund Payable After 3 Months From Refund Application, Not From Appellate Order: CESTAT

Indirect Taxes

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By Mariya Paliwala
cestat

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The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that interest on delayed refund under Section 11BB of the Central Excise Act, 1944 becomes payable after the expiry of three months from the date of filing of the refund application and not from the date of the appellate order…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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