https://www.taxtmi.com/caselaws?id=250417 Final appellate determination of refund entitlement binds the adjudicating authority during subsequent quantification. Reapplying the limitation in Rule 173-L(1)(i) to reduce the refund or reassessing entitlement is impermissible once the entitlement has attained finality. Interest on delayed refund under Section 11BB becomes payable where a refund due under Section 11B remains unpaid beyond three months from receipt of the application. An appellate or court-directed refund is deemed to be an order under Section 11B(2) for this purpose, so interest runs from expiry of the three-month period. 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 Final appellate determination of refund entitlement binds the adjudicating authority during subsequent quantification. Reapplying the limitation in Rule 173-L(1)(i) to reduce the refund or reassessing entitlement is impermissible once the entitlement has attained finality. Interest on delayed refund under Section 11BB becomes payable where a refund due under Section 11B remains unpaid beyond three months from receipt of the application. An appellate or court-directed refund is deemed to be an order under Section 11B(2) for this purpose, so interest runs from expiry of the three-month period. Case-Laws Central Excise Wed, 06 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250417