https://www.taxtmi.com/caselaws?id=415907 The Tribunal partly allowed the Revenue's appeal, applying the amended Section 11AB to recover interest on the erroneously refunded Additional Excise Duty (AED) for specific months. The Tribunal held that the liability to repay the refund arose after the amendment date, rejecting arguments against the applicability of the amended Section 11AB. The decision emphasized that the refund of AED falls within the scope of Section 11AB, dismissing contentions regarding the absence of a specific provision for interest recovery in the statute charging AED. en-us Thu, 16 Dec 2021 00:00:00 +0530 Fri, 17 Dec 2021 08:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415907 The Tribunal partly allowed the Revenue's appeal, applying the amended Section 11AB to recover interest on the erroneously refunded Additional Excise Duty (AED) for specific months. The Tribunal held that the liability to repay the refund arose after the amendment date, rejecting arguments against the applicability of the amended Section 11AB. The decision emphasized that the refund of AED falls within the scope of Section 11AB, dismissing contentions regarding the absence of a specific provision for interest recovery in the statute charging AED. Case-Laws Central Excise Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415907