https://www.taxtmi.com/caselaws?id=325121 The Tribunal granted the appellant's claim for refund of excess duty paid, directing the refund to be made in full by cash due to the appellant's status as a small scale unit and inability to utilize the credit. The Tribunal held that interest on interest is not payable under the Central Excise Act, and interest on the refund is due only after the introduction of the relevant provision. The amount collected without authority of law should be restored with interest after three months of the provision's availability. en-us Wed, 10 Feb 2016 00:00:00 +0530 Wed, 16 Nov 2016 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325121 The Tribunal granted the appellant's claim for refund of excess duty paid, directing the refund to be made in full by cash due to the appellant's status as a small scale unit and inability to utilize the credit. The Tribunal held that interest on interest is not payable under the Central Excise Act, and interest on the refund is due only after the introduction of the relevant provision. The amount collected without authority of law should be restored with interest after three months of the provision's availability. Case-Laws Central Excise Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325121