Case Law Details
Case Name : Bhilosa Industries Pvt. Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)
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All CESTAT CESTAT Ahmedabad
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Bhilosa Industries Pvt. Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Introduction: In the case of Bhilosa Industries Pvt. Ltd. vs. C.C.E. & S.T., the main issue revolves around the entitlement of interest on the sanctioned refund and the application of Section 11BB of the Central Excise Act, 1944.
Detailed Analysis: The crux of the matter lies in the timeline of the refund claim filed on 19.05.2005 and its sanction on 04.04.2016. Section 11BB mandates
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