https://www.taxtmi.com/caselaws?id=239412 The court in W.P. (C) No. 1166/2012 and W.P. (C) No. 2325/2012 held that once excise duty refunds are deemed admissible, they cannot be withheld by the central excise authority. Refunds must be processed promptly, and any ordered refund must be paid within three months, with interest payable if delayed. The petitioners, engaged in tea cultivation and manufacture, were entitled to interest on delayed refunds under Section 11BB of the Central Excise Act, 1944. The excise officers were directed to calculate and pay the interest amount within three months in both cases. en-us Thu, 08 Nov 2012 00:00:00 +0530 Wed, 13 Nov 2013 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239412 The court in W.P. (C) No. 1166/2012 and W.P. (C) No. 2325/2012 held that once excise duty refunds are deemed admissible, they cannot be withheld by the central excise authority. Refunds must be processed promptly, and any ordered refund must be paid within three months, with interest payable if delayed. The petitioners, engaged in tea cultivation and manufacture, were entitled to interest on delayed refunds under Section 11BB of the Central Excise Act, 1944. The excise officers were directed to calculate and pay the interest amount within three months in both cases. Case-Laws Central Excise Thu, 08 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239412