https://www.taxtmi.com/caselaws?id=114759 The Tribunal upheld the decision in favor of M/s. Prem Textile Limited, ruling that the Department is liable to pay interest for the delayed rebate, as per the provisions of Section 11BB of the Central Excise Act. The Explanation was interpreted as clarificatory rather than restrictive, allowing for the payment of interest beyond the 3-month refund period. en-us Tue, 30 Nov 2004 00:00:00 +0530 Sat, 19 May 2012 17:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114759 The Tribunal upheld the decision in favor of M/s. Prem Textile Limited, ruling that the Department is liable to pay interest for the delayed rebate, as per the provisions of Section 11BB of the Central Excise Act. The Explanation was interpreted as clarificatory rather than restrictive, allowing for the payment of interest beyond the 3-month refund period. Case-Laws Central Excise Tue, 30 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114759