https://www.taxtmi.com/caselaws?id=234754 Interest was payable on the delayed refund because the later reduced refund request did not create a fresh claim; it related back to the original refund claim dated 26-6-2006 made pursuant to the appellate order. As the refund was sanctioned only in December 2008, after expiry of three months from the original claim, the delay was attributable to the department. The assessee therefore became entitled to interest for the period beginning three months after 26-6-2006 and continuing until actual payment. en-us Thu, 14 Jul 2011 00:00:00 +0530 Wed, 26 Jun 2013 09:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234754 Interest was payable on the delayed refund because the later reduced refund request did not create a fresh claim; it related back to the original refund claim dated 26-6-2006 made pursuant to the appellate order. As the refund was sanctioned only in December 2008, after expiry of three months from the original claim, the delay was attributable to the department. The assessee therefore became entitled to interest for the period beginning three months after 26-6-2006 and continuing until actual payment. Case-Laws Central Excise Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234754