CESTAT Rules Denial of Interest on Cenvat Credit Refund After 3 Months Not Legal

Shakti Pumps (India) Ltd. Vs Commissioner of Central Goods & Service (CESTAT Delhi)

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Delhi recently addressed a critical issue concerning the entitlement to interest on a refund. The case in question, Shakti Pumps (India) Ltd. vs. Commissioner of Central Goods & Service, revolves around the denial of interest on a refund of Cenvat Credit. In this comprehensive analysis, we delve into the details of the case, the legal framework, and the tribunal

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