Interest under Section 35FF Commences from Appellate Authority’s Order Date: Delhi HC

Goldy Engineering Works Vs Commissioner of Central Excise & Anr (Delhi High Court) Conclusion: In present facts of the case, the Hon’ble Delhi High Court observed that Section 35FF of the Excise Act indicates that interest would commence from the date of the order of the Appellate Authority as distinct from the making of an application which is prescribed to be the starting point insofar as Section 11BB of the Act is concerned. Facts: In present facts of the case, the common question which arises is the date from which interest is leviable on an asserted delay in disbursal of refund unde...