https://www.taxtmi.com/caselaws?id=115446 The court held that the assessee was not entitled to claim interest on the delayed refund of Modvat credit amount under Section 11BB of the C.E. Act, 1944. The judge determined that the delay was due to the assessee's delayed availment of credit, not a delayed grant by the Department. The court rejected the appeal, citing that the case law relied upon by the appellants was not applicable to the current scenario. The judgment was finalized in open court, concluding the matter. en-us Thu, 05 May 2005 00:00:00 +0530 Tue, 29 May 2012 17:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115446 The court held that the assessee was not entitled to claim interest on the delayed refund of Modvat credit amount under Section 11BB of the C.E. Act, 1944. The judge determined that the delay was due to the assessee's delayed availment of credit, not a delayed grant by the Department. The court rejected the appeal, citing that the case law relied upon by the appellants was not applicable to the current scenario. The judgment was finalized in open court, concluding the matter. Case-Laws Central Excise Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115446