https://www.taxtmi.com/caselaws?id=217703 Interest under Section 11BB of the Central Excise Act was payable from three months after the initial refund application filed under Section 11B(1), where the refund arose from finalisation of provisional assessment. The Court noted that the claim was not a fresh refund application generated for the first time after appellate finalisation, and rejected the Revenue's reliance on a contrary decision as not laying down any rule requiring a post-final adjudication application. On the statutory scheme, the relevant starting point for the interest period remained the original refund claim. en-us Tue, 27 Sep 2011 00:00:00 +0530 Thu, 13 Sep 2012 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217703 Interest under Section 11BB of the Central Excise Act was payable from three months after the initial refund application filed under Section 11B(1), where the refund arose from finalisation of provisional assessment. The Court noted that the claim was not a fresh refund application generated for the first time after appellate finalisation, and rejected the Revenue's reliance on a contrary decision as not laying down any rule requiring a post-final adjudication application. On the statutory scheme, the relevant starting point for the interest period remained the original refund claim. Case-Laws Central Excise Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217703