https://www.taxtmi.com/caselaws?id=347158 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant, a manufacturer of electrical Transformers, in a case concerning the refund of excess duty paid to the Government. The Tribunal determined that the relevant date for limitation regarding duty payment was the date of duty payment, not the entry date for repair, as per Section 11B of the Act. The Tribunal remanded the case for a reevaluation of the refund amount based on the date of duty payment. Additionally, the Tribunal denied interest under Section 11B (b) due to the appellant's delay in submitting documents but directed the adjudicating authority to promptly grant any balance refund with interest. en-us Fri, 30 Jun 2017 00:00:00 +0530 Wed, 30 Aug 2017 07:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347158 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant, a manufacturer of electrical Transformers, in a case concerning the refund of excess duty paid to the Government. The Tribunal determined that the relevant date for limitation regarding duty payment was the date of duty payment, not the entry date for repair, as per Section 11B of the Act. The Tribunal remanded the case for a reevaluation of the refund amount based on the date of duty payment. Additionally, the Tribunal denied interest under Section 11B (b) due to the appellant's delay in submitting documents but directed the adjudicating authority to promptly grant any balance refund with interest. Case-Laws Central Excise Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347158