Central Excise Interest Eligibility

[Abhishek Tiwari]

We had paid excise duty in 2000 under protest as demanded by CCE ,we appealed and matter went upto Supreme Court which dropped the proceedings in 2017. We have received refund,so I wanted to check can I claim interest on the additional duty(under protest) from 2000 to 2017 .And if yes then what % .And under which section ?

Thanks

Abhishek

AI Summary

Interest on refunded excise duty: entitlement hinges on statutory provision, refund processing timelines, and presence of an interest order.
Entitlement to interest on excise duty paid under protest depends on statutory provisions and whether interest was claimed or ordered in the appellate relief. Section 11B is cited as the provision covering refunds and interest, but interest is not automatic; recoverability is tied to refund processing timelines and whether the decision expressly grants interest, with unjust enrichment arguments supporting but not guaranteeing recovery.