Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Provision of S. 11BB of Excise Act not applicable for Claiming Interest on Pre-Deposit: CESTAT
Excise, VAT & Custom
The CESTAT ruled that the provisions under Section 11BB of the Excise Act are not applicable for claiming interest on pre-deposit. The taxpayer had sought interest on a pre-deposit made during a dispute under the Excise Act. However, the CESTAT clarified that the provision did not allow for such claims. The ruling highlights the limitations of tax provisions and reinforces the need for taxpayers to understand the specific rules regarding pre-deposit and interest claims.
