https://www.taxtmi.com/caselaws?id=266089 The appeal involved the commencement of interest payment period under Section 11BB of the Central Excise Act. The issue was whether interest should be payable from 3 months after the appellate order or from the date of the refund application or order. The Commissioner's order, supported by the Bombay High Court and the Supreme Court, clarified that interest becomes payable after 3 months from the application date. The Tribunal dismissed the Revenue's appeal, affirming the commencement of interest payment from 3 months after the application date, in line with statutory provisions and judicial interpretations. en-us Thu, 30 Apr 2015 00:00:00 +0530 Sat, 17 Oct 2015 23:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266089 The appeal involved the commencement of interest payment period under Section 11BB of the Central Excise Act. The issue was whether interest should be payable from 3 months after the appellate order or from the date of the refund application or order. The Commissioner's order, supported by the Bombay High Court and the Supreme Court, clarified that interest becomes payable after 3 months from the application date. The Tribunal dismissed the Revenue's appeal, affirming the commencement of interest payment from 3 months after the application date, in line with statutory provisions and judicial interpretations. Case-Laws Central Excise Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266089