Payment of interest while ordering refund

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rd where the Courts have awarded payment of interest, while ordering refund of excise duties. In view of executive instruction issued by the Ministry, the Collectors are required to refer such cases to the Ministry for sanction of the interest amounts. 2. There is no provision in the Central Excises & Salt Act to grant interest in such cases. It would, therefore, appear that an interest is awarde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ine the following namely :- (a) the liability of the Department to refund the amount claimed, on merits; (b) whether the claim is admissible in terms of provisions of Sec. 11B of the Central Excise & Salt Act; and (c) whether the grant of refund in such cases would constitute unjust enrichment. Proper defence, should be put up both in the Written submission to the court and during the argumen....