Interest Calculation for Excise Duty Refund: Starting Date Clarified by HC

Blackberry India Pvt Ltd Vs Assistant Commissioner, Central Excise And CGST Division (Delhi High Court) The Delhi High Court’s judgment in Blackberry India Pvt Ltd vs Assistant Commissioner revolves around the calculation of interest for excise duty refund. This case analysis delves into the court’s findings and implications. The petitioner challenged an order denying their interest claim under Section 11BB of the Excise Act for a refund sanctioned. The dispute arose from the application’s date, with the Adjudicating Authority considering the date of the petitioner’s le...