https://www.taxtmi.com/caselaws?id=205467 The appellant company paid excess excise duty for the assessment year 1999-2000 due to price uncertainties, leading to refund claims. The Commissioner of Appeals directed the refund but denied interest. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that interest should be paid as per Section 11BB of the Central Excise Act, from three months after the refund application till the refund date. The Tribunal's decision aligned with legal precedent, dismissing the appeals and denying interest from the payment date, emphasizing adherence to Section 11BB. en-us Tue, 14 Sep 2010 00:00:00 +0530 Fri, 14 Sep 2012 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205467 The appellant company paid excess excise duty for the assessment year 1999-2000 due to price uncertainties, leading to refund claims. The Commissioner of Appeals directed the refund but denied interest. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that interest should be paid as per Section 11BB of the Central Excise Act, from three months after the refund application till the refund date. The Tribunal's decision aligned with legal precedent, dismissing the appeals and denying interest from the payment date, emphasizing adherence to Section 11BB. Case-Laws Central Excise Tue, 14 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205467