Appellant entitled to interest for period of delay in section of excise duty refund: CESTAT

C.C.E. & S.T.-Ahmedabad Vs Raajratna Metal Industries Ltd (CESTAT Ahmedabad) Introduction: This article discusses the CESTAT Ahmedabad’s ruling in the case of C.C.E. & S.T.-Ahmedabad vs. Raajratna Metal Industries Ltd. The appeal pertains to the eligibility of interest on a refund sanctioned by the department. We will analyze the arguments presented by both parties and the impact of the court’s decision on the interest period. Analysis: The dispute revolves around whether the provisions of Sections 11B and 11BB of the Central Excise Act apply to the refund of accumulated Ce...