https://www.taxtmi.com/caselaws?id=217643 The court held that interest liability under Section 11BB of the Central Excise Act arises after three months from the rebate application's receipt. The judgment upheld the orders-in-appeal for interest payment on delayed rebate claims, overturning the previous denial of interest. The court clarified that procedural delays do not absolve the department from paying interest, emphasizing that interest accrues after three months from the initial submission of complete rebate claims. The revision applications were disposed of accordingly, affirming the entitlement to interest on delayed rebate claims. en-us Wed, 21 Sep 2011 00:00:00 +0530 Sat, 15 Sep 2012 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217643 The court held that interest liability under Section 11BB of the Central Excise Act arises after three months from the rebate application's receipt. The judgment upheld the orders-in-appeal for interest payment on delayed rebate claims, overturning the previous denial of interest. The court clarified that procedural delays do not absolve the department from paying interest, emphasizing that interest accrues after three months from the initial submission of complete rebate claims. The revision applications were disposed of accordingly, affirming the entitlement to interest on delayed rebate claims. Case-Laws Central Excise Wed, 21 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217643