https://www.taxtmi.com/caselaws?id=252843 The Tribunal allowed the appeal filed by M/s. Sterlite Industries Limited, granting the appellant interest for the delay in sanctioning the refund claim. The Tribunal held that interest provisions under Section 11BB of the Central Excise Act, 1944 were applicable to refunds under Rule 5 of the Cenvat Credit Rules, 2004. It was determined that the appellant was eligible for interest from the date of filing the claim to the date of its sanction, as the Revenue failed to promptly reject the claim when documents were not provided. en-us Fri, 26 Sep 2014 00:00:00 +0530 Sat, 06 Jun 2015 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252843 The Tribunal allowed the appeal filed by M/s. Sterlite Industries Limited, granting the appellant interest for the delay in sanctioning the refund claim. The Tribunal held that interest provisions under Section 11BB of the Central Excise Act, 1944 were applicable to refunds under Rule 5 of the Cenvat Credit Rules, 2004. It was determined that the appellant was eligible for interest from the date of filing the claim to the date of its sanction, as the Revenue failed to promptly reject the claim when documents were not provided. Case-Laws Central Excise Fri, 26 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252843