Case Law Details
Jalan Castings Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Allahabad)
CESTAT Allahabad held that tribunal has no jurisdiction to prescribe the rate of interest which is prescribed by the Government of India in terms of Notification issue under Section 11BB of the Central Excise Act, 1944.
Facts- The appellant has opted to carry out his operations in terms of Section 3A of the Central Excise Act, 1944 as inserted by the Finance Act, 1997 read along with the Induction Furnace Capacity Determination Rules, 1997 and Rule 96 ZO of the Central Excise Rules, 1944.
Undisputedly in the present case the application for the refund has been made by the appellant. This application for the refund was rejected by the Assistant Commissioner of Central Excise. Commissioner (Appeals) upheld the order of the Assistant Commissioner.
The entire proceedings in the matter are in respect of Application for Refund filed by the appellant u/s. 11B of the Central Excise Act, 1944 on 06.09.2010. Revenue has throughout treated the application to be made in u/s. 11B and even the order dated 19.03.2019 allowed the refund in favour of appellant holding that the refund is to be sanctioned in favour of the appellant as per the section 11B of the Central Excise Act, 1944.
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