https://www.taxtmi.com/caselaws?id=218241 Statutory interest on delayed refund under section 11BB of the Central Excise Act runs from three months after receipt of the original refund application, even where the refund is later sanctioned pursuant to an appellate order. The Explanation to section 11BB treats an appellate refund order as an order under section 11B(2) for that provision, but it does not postpone the start of interest to the date of the appellate order. On the facts, the refund claim had been filed earlier and the refund was ultimately held due, so interest accrued from expiry of three months after the original application. en-us Wed, 16 Nov 2011 00:00:00 +0530 Thu, 16 May 2013 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218241 Statutory interest on delayed refund under section 11BB of the Central Excise Act runs from three months after receipt of the original refund application, even where the refund is later sanctioned pursuant to an appellate order. The Explanation to section 11BB treats an appellate refund order as an order under section 11B(2) for that provision, but it does not postpone the start of interest to the date of the appellate order. On the facts, the refund claim had been filed earlier and the refund was ultimately held due, so interest accrued from expiry of three months after the original application. Case-Laws Central Excise Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218241