https://www.taxtmi.com/caselaws?id=253644 A departmental challenge to a rebate sanction could not be maintained where the earlier revision order had remained operative, having neither been stayed nor set aside; the authority was functus officio in relation to that order, and the rebate sanction stood upheld. On interest for delayed refund, Section 11BB provides that interest accrues if refund is not paid within three months of receipt of the refund application. An appellate order sanctioning refund does not postpone that commencement date. Interest was therefore payable from the expiry of three months after receipt of the refund application. en-us Wed, 19 Mar 2014 00:00:00 +0530 Sat, 29 Nov 2014 17:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253644 A departmental challenge to a rebate sanction could not be maintained where the earlier revision order had remained operative, having neither been stayed nor set aside; the authority was functus officio in relation to that order, and the rebate sanction stood upheld. On interest for delayed refund, Section 11BB provides that interest accrues if refund is not paid within three months of receipt of the refund application. An appellate order sanctioning refund does not postpone that commencement date. Interest was therefore payable from the expiry of three months after receipt of the refund application. Case-Laws Central Excise Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253644