https://www.taxtmi.com/caselaws?id=111929 Interest on a refund claim was treated as running from the date of the original application where the department did not issue any deficiency memo within the prescribed time under the Refund Application Regulations, 1995. The initial refund filing on 9-2-2001 could not be disregarded as incomplete merely because the Revenue processed it internally later, since the regulations required prompt scrutiny, issuance of a deficiency memo if documents were missing, and return of the application for resubmission. On that basis, the later resubmission date could not be used as the start point for interest. en-us Tue, 11 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 18:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111929 Interest on a refund claim was treated as running from the date of the original application where the department did not issue any deficiency memo within the prescribed time under the Refund Application Regulations, 1995. The initial refund filing on 9-2-2001 could not be disregarded as incomplete merely because the Revenue processed it internally later, since the regulations required prompt scrutiny, issuance of a deficiency memo if documents were missing, and return of the application for resubmission. On that basis, the later resubmission date could not be used as the start point for interest. Case-Laws Central Excise Tue, 11 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111929