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of <h1>Interest Rate for Delayed Excise Refunds Set at 15% Per Annum Under Section 11BB, New Notification Issued</h1> The Central Government, exercising powers under Section 11BB of the Central Excises Act, 1944, has issued Notification No. 41/2000-(N.T.) dated 12th May 2000, which supersedes the previous Notification No. 22/95-Central Excise (N.T.) dated 29th May 1995. This notification sets the interest rate at 15% per annum for delayed refunds under the Central Excise framework. It has been noted that this notification was later superseded by Notification No. 24/2001-CE(NT) dated 11th May 2001.
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