https://www.taxtmi.com/caselaws?id=115437 The Tribunal limited the interest period on the pre-deposit made by M/s. ILPEA Paramount Ltd. to a specific period based on the date of their refund application. Emphasizing the importance of timely submission of required documents for refund processing, the judgment clarified the criteria for interest on pre-deposits. The decision was in line with the provisions of the Central Excise Act, specifically Section 11BB, which mandates interest payment if refunds are delayed beyond three months from the application date. en-us Sun, 25 Apr 2004 00:00:00 +0530 Tue, 29 May 2012 16:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115437 The Tribunal limited the interest period on the pre-deposit made by M/s. ILPEA Paramount Ltd. to a specific period based on the date of their refund application. Emphasizing the importance of timely submission of required documents for refund processing, the judgment clarified the criteria for interest on pre-deposits. The decision was in line with the provisions of the Central Excise Act, specifically Section 11BB, which mandates interest payment if refunds are delayed beyond three months from the application date. Case-Laws Central Excise Sun, 25 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115437