Interest on excise refunds: collectors must assess refund liability, admissibility and unjust enrichment, and promptly report appeals. Collectors must actively examine refund claims for departmental liability on the merits, assess admissibility under statutory refund provisions, and determine whether payment would result in unjust enrichment, ensuring a proper defence in court. If a court has ordered interest despite departmental efforts, Collectors must promptly explore appeals and report full facts to the Ministry without delay, in line with prior Board guidance on duty passed on to consumers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interest on excise refunds: collectors must assess refund liability, admissibility and unjust enrichment, and promptly report appeals.
Collectors must actively examine refund claims for departmental liability on the merits, assess admissibility under statutory refund provisions, and determine whether payment would result in unjust enrichment, ensuring a proper defence in court. If a court has ordered interest despite departmental efforts, Collectors must promptly explore appeals and report full facts to the Ministry without delay, in line with prior Board guidance on duty passed on to consumers.
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