CCE, Salem Versus The Madras Aluminium Company Ltd. - Central Excise - CESTAT CHENNAI - Tri - Recovery of interest on the erroneous refund sanctioned Held that - Applicability of Section 11AB for deemed of interest as determined by the adjudicating authority is required to be examined and thereafter the case laws would be looked into, the matter requires to be examined on the provisions of demand of interest and in the light of the decision of the Hon ble Supreme Court - It is appropriate that................................... Central Excise - Case Laws
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