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The appellant is eligible for interest on delayed refund from 22.02.2008 till the refund payment date, calculated at 12% per annum rate. CESTAT allowed the appeal, directing interest payment within 8 weeks from order communication. The relevant date for interest computation is 3 months from refund claim filing, not refund order date as per SC precedent in Ranbaxy case. Interest rate of 12% is based on Allahabad CESTAT's Parle Agro judgment interpreting Section 11BB.
The appellant is eligible for interest on delayed refund from 22.02.2008 till the refund payment date, calculated at 12% per annum rate. CESTAT allowed the appeal, directing interest payment within 8 weeks from order communication. The relevant date for interest computation is 3 months from refund claim filing, not refund order date as per SC precedent in Ranbaxy case. Interest rate of 12% is based on Allahabad CESTAT's Parle Agro judgment interpreting Section 11BB.
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