https://www.taxtmi.com/caselaws?id=111958 The Tribunal upheld the entitlement to interest under Section 11BB of the Central Excise Act, 1944, and interpreted the provisions related to refund claims post-amendment of Section 11B in favor of the appellant. The appellant's challenge against the Commissioner's decision was successful, with the Tribunal ruling that interest accrued from the expiry of three months from the enactment of Section 11BB. The requirement for the assessee to file a formal refund application post-amendment was deemed unnecessary in this case. The appeal by the Revenue was rejected based on this interpretation. en-us Tue, 01 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 10:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111958 The Tribunal upheld the entitlement to interest under Section 11BB of the Central Excise Act, 1944, and interpreted the provisions related to refund claims post-amendment of Section 11B in favor of the appellant. The appellant's challenge against the Commissioner's decision was successful, with the Tribunal ruling that interest accrued from the expiry of three months from the enactment of Section 11BB. The requirement for the assessee to file a formal refund application post-amendment was deemed unnecessary in this case. The appeal by the Revenue was rejected based on this interpretation. Case-Laws Central Excise Tue, 01 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111958