https://www.taxtmi.com/caselaws?id=111354 The Appellate Tribunal CESTAT, Kolkata upheld the Order-in-Appeal, ruling against the appellant in a case involving delay in the grant of refund and eligibility for interest under Section 11BB of the Central Excise Act, 1944. The Commissioner (Appeals) found that the delays were due to the appellant's failure to provide necessary evidence promptly, leading to the rejection of the interest claim. The Tribunal emphasized the importance of submitting complete documentation and evidence in a timely manner to support refund claims under the Act. en-us Mon, 19 Apr 2004 00:00:00 +0530 Mon, 23 Apr 2012 11:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111354 The Appellate Tribunal CESTAT, Kolkata upheld the Order-in-Appeal, ruling against the appellant in a case involving delay in the grant of refund and eligibility for interest under Section 11BB of the Central Excise Act, 1944. The Commissioner (Appeals) found that the delays were due to the appellant's failure to provide necessary evidence promptly, leading to the rejection of the interest claim. The Tribunal emphasized the importance of submitting complete documentation and evidence in a timely manner to support refund claims under the Act. Case-Laws Central Excise Mon, 19 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111354