https://www.taxtmi.com/caselaws?id=267894 The Tribunal held that the appellant was entitled to interest under Section 11BB of the Central Excise Act, 1944 for the delayed sanction of the refund beyond three months. The Tribunal found that the refund application was complete when filed, and the subsequent delay in processing the refund was not justified as the necessary documents were already in possession of the Department. Therefore, the Tribunal allowed the appeal, directing the original authority to calculate and pay the interest amount to the appellant for the period beyond three months from the date of the refund application until the actual payment was made. en-us Tue, 19 May 2015 00:00:00 +0530 Tue, 17 Nov 2015 05:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267894 The Tribunal held that the appellant was entitled to interest under Section 11BB of the Central Excise Act, 1944 for the delayed sanction of the refund beyond three months. The Tribunal found that the refund application was complete when filed, and the subsequent delay in processing the refund was not justified as the necessary documents were already in possession of the Department. Therefore, the Tribunal allowed the appeal, directing the original authority to calculate and pay the interest amount to the appellant for the period beyond three months from the date of the refund application until the actual payment was made. Case-Laws Central Excise Tue, 19 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267894