Liability to Pay Interest u/s 11BB of CEA Commences from Date of Expiry of 3 Months from Date of Receipt of Application for Refund: CESTAT [Read Order]

CESTAT held that the liability to pay interest under Section 11BB of the CEA commences from date of expiry of 3 months from date of receipt of application for refund

By Kalyani B. Nair - On March 5, 2024 12:01 pm - 2 mins read

CESTAT - CESTAT Allahabad - Receipt of Application - Liability - TAXSCAN

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the liability to pay interest under Section 11BB of the Central Excise Act, 1944 ( CEA ) commences from date of expiry of 3 months from date of receipt of application for refund. The appeal was filed by…

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