https://www.taxtmi.com/caselaws?id=74050 Refund payment became infructuous once the claimed amount was paid in compliance with the earlier Tribunal order and acknowledged by the applicant. Interest on the refunded excise duty was not payable because the Central Excises and Salt Act and its Rules contained no enabling provision for awarding interest on refunds. The absence of an express statutory entitlement prevented grant of interest, despite interest provisions being available in limited circumstances under other fiscal laws. The miscellaneous application was therefore disposed of against the applicant: no further refund direction was required and the interest claim was rejected. en-us Thu, 03 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 13:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74050 Refund payment became infructuous once the claimed amount was paid in compliance with the earlier Tribunal order and acknowledged by the applicant. Interest on the refunded excise duty was not payable because the Central Excises and Salt Act and its Rules contained no enabling provision for awarding interest on refunds. The absence of an express statutory entitlement prevented grant of interest, despite interest provisions being available in limited circumstances under other fiscal laws. The miscellaneous application was therefore disposed of against the applicant: no further refund direction was required and the interest claim was rejected. Case-Laws Central Excise Thu, 03 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74050