Interest on Refund U/s. 11BB Limited to Statutory Delay: CESTAT Allahabad

Kanpur Edibles Pvt. Ltd Vs Commissioner of Central Excise & & CGST (CESTAT Allahabad) The appeal arose from an order of the Commissioner (Appeals), Allahabad, affirming an Order-in-Original that sanctioned refund of central excise duty paid under protest but rejected the claim for interest. The appellant, a manufacturer of refined vegetable oils, had claimed exemption from central excise duty on fatty acids and residues generated during manufacture. Revenue disputed the exemption and issued repeated show cause notices, following which the appellant deposited duty under protest without ...