Seeks to further amend the notification No. 4/2002-CE (N.T.), dated 1st March, 2002 so as to make provision for interest on refund, subject to sub-rule (6), arising out of an order of final assessment under sub-rule (3) of rule 7 of the Central Excise Rules, 2002.
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....d to a refund consequent to an order of final assessment under sub-rule (3), then, subject to sub-rule (6), there shall be paid an interest on such refund as provided under section 11BB of the Act." F.No.334/3/2013-TRU (Akshay Joshi) Under Secretary to the Government of India Note. - The principle rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-sect....
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