https://www.taxtmi.com/caselaws?id=203306 The judgment in the case resolved the dispute over the interest liability start date for a refund under Section 35FF of the Central Excise Act, 1944. The court ruled that interest accrues from the date the refund should have been made, typically three months after the order communication date. The appellant's argument referencing Section 11BB was considered, but the court emphasized the amended provision in Section 35FF, mandating interest payment if the refund is delayed beyond three months. The judgment modified the interest liability commencement date to 01.04.2004, aligning with legal provisions and ensuring fair treatment in refund matters. en-us Wed, 01 Dec 2010 00:00:00 +0530 Thu, 06 Jun 2013 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203306 The judgment in the case resolved the dispute over the interest liability start date for a refund under Section 35FF of the Central Excise Act, 1944. The court ruled that interest accrues from the date the refund should have been made, typically three months after the order communication date. The appellant's argument referencing Section 11BB was considered, but the court emphasized the amended provision in Section 35FF, mandating interest payment if the refund is delayed beyond three months. The judgment modified the interest liability commencement date to 01.04.2004, aligning with legal provisions and ensuring fair treatment in refund matters. Case-Laws Central Excise Wed, 01 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203306