https://www.taxtmi.com/caselaws?id=245250 The judge allowed the appeal through remand, emphasizing the entitlement to interest for delayed refunds under Section 11B despite the absence of explicit provision in Notification No. 5/2006-C.E. The case was remitted to the lower appellate authority for a fresh decision on the correct filing date and interest payment determination, ensuring fair consideration of the issues raised by the assessees. The judgment underscores the significance of timely refund claim submissions, statutory interest entitlement, and thorough assessment by appellate authorities in refund disputes. en-us Fri, 20 May 2011 00:00:00 +0530 Tue, 25 Mar 2014 07:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245250 The judge allowed the appeal through remand, emphasizing the entitlement to interest for delayed refunds under Section 11B despite the absence of explicit provision in Notification No. 5/2006-C.E. The case was remitted to the lower appellate authority for a fresh decision on the correct filing date and interest payment determination, ensuring fair consideration of the issues raised by the assessees. The judgment underscores the significance of timely refund claim submissions, statutory interest entitlement, and thorough assessment by appellate authorities in refund disputes. Case-Laws Central Excise Fri, 20 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245250