https://www.taxtmi.com/caselaws?id=206520 The SC held that liability of the revenue to pay interest under section 11BB commences from the date of expiry of three months after receipt of the refund application under section 11B(1), and not from the expiry of three months calculated from the date on which the refund order is made. Interest therefore accrues from the end of the three-month period following application receipt, irrespective of when the refund order is passed. en-us Fri, 21 Oct 2011 00:00:00 +0530 Wed, 20 Aug 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206520 The SC held that liability of the revenue to pay interest under section 11BB commences from the date of expiry of three months after receipt of the refund application under section 11B(1), and not from the expiry of three months calculated from the date on which the refund order is made. Interest therefore accrues from the end of the three-month period following application receipt, irrespective of when the refund order is passed. Case-Laws Central Excise Fri, 21 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206520