https://www.taxtmi.com/caselaws?id=245307 The Court dismissed the appeal by the revenue, affirming the decision to allow interest on delayed refund under Section 11BB of the Central Excise Act, 1944. The Court held that interest must be paid from three months after the application to the original authority until the refund is made, rejecting the revenue's argument that interest accrues only after three months from the Commissioner (Appeals) order. The Explanation to Section 11BB clarified that appellate orders for refund are deemed orders under Section 11B, necessitating the payment of interest from the specified date. en-us Thu, 20 Feb 2014 00:00:00 +0530 Fri, 16 Jan 2015 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245307 The Court dismissed the appeal by the revenue, affirming the decision to allow interest on delayed refund under Section 11BB of the Central Excise Act, 1944. The Court held that interest must be paid from three months after the application to the original authority until the refund is made, rejecting the revenue's argument that interest accrues only after three months from the Commissioner (Appeals) order. The Explanation to Section 11BB clarified that appellate orders for refund are deemed orders under Section 11B, necessitating the payment of interest from the specified date. Case-Laws Central Excise Thu, 20 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245307