https://www.taxtmi.com/caselaws?id=260579 The appellant filed a refund claim under the Central Excise Act, which was sanctioned after a delay. The Commissioner rejected the appellant's request for interest on the delayed refund, citing the appellant's failure to submit required documents. The Member, referencing legal precedent, ruled in favor of the appellant, stating that interest must be granted for delays exceeding three months. Consequently, the appellant was granted interest on the delayed refund claim as per Section 11BB of the Central Excise Act, and the appeal was allowed. en-us Wed, 15 Apr 2015 00:00:00 +0530 Wed, 17 Jun 2015 06:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260579 The appellant filed a refund claim under the Central Excise Act, which was sanctioned after a delay. The Commissioner rejected the appellant's request for interest on the delayed refund, citing the appellant's failure to submit required documents. The Member, referencing legal precedent, ruled in favor of the appellant, stating that interest must be granted for delays exceeding three months. Consequently, the appellant was granted interest on the delayed refund claim as per Section 11BB of the Central Excise Act, and the appeal was allowed. Case-Laws Central Excise Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260579