https://www.taxtmi.com/caselaws?id=256746 Interest under Section 11BB of the Central Excise Act becomes payable when a refund claim remains pending beyond three months from the original filing date. A later reminder seeking implementation of an earlier refund order cannot be treated as a fresh refund application so as to postpone or defeat the statutory interest period. Where the refund claim was filed on 21.10.2008 and the refund had already been held not hit by unjust enrichment, interest ran from the day after expiry of three months from that claim date. The denial of interest on the basis of the later reminder was unsustainable, and payment of interest on the refunded duty was directed. en-us Wed, 14 Jan 2015 00:00:00 +0530 Thu, 30 Jul 2015 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256746 Interest under Section 11BB of the Central Excise Act becomes payable when a refund claim remains pending beyond three months from the original filing date. A later reminder seeking implementation of an earlier refund order cannot be treated as a fresh refund application so as to postpone or defeat the statutory interest period. Where the refund claim was filed on 21.10.2008 and the refund had already been held not hit by unjust enrichment, interest ran from the day after expiry of three months from that claim date. The denial of interest on the basis of the later reminder was unsustainable, and payment of interest on the refunded duty was directed. Case-Laws Central Excise Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256746