https://www.taxtmi.com/caselaws?id=250417 Once refund entitlement has been finally determined in appellate proceedings, the adjudicating authority cannot reopen that entitlement or reduce the refund by reapplying the limitation in Rule 173-L(1)(i) during later quantification. The authority is confined to computing the refund and interest in accordance with the final appellate order. Section 11BB interest on delayed refund applies where refund remains unpaid beyond three months from receipt of the refund application, and the deeming provision also covers refunds ordered by an appellate authority or court. The article states that interest follows from expiry of the statutory period when the refund is not timely sanctioned. en-us Wed, 06 Aug 2014 00:00:00 +0530 Fri, 21 Nov 2014 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250417 Once refund entitlement has been finally determined in appellate proceedings, the adjudicating authority cannot reopen that entitlement or reduce the refund by reapplying the limitation in Rule 173-L(1)(i) during later quantification. The authority is confined to computing the refund and interest in accordance with the final appellate order. Section 11BB interest on delayed refund applies where refund remains unpaid beyond three months from receipt of the refund application, and the deeming provision also covers refunds ordered by an appellate authority or court. The article states that interest follows from expiry of the statutory period when the refund is not timely sanctioned. Case-Laws Central Excise Wed, 06 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250417