https://www.taxtmi.com/caselaws?id=270497 Refund arising from finalisation of provisional assessment was treated as governed by Section 11B of the Central Excise Act once the final assessment order had been challenged and the appellate process had attained finality. The Tribunal noted that, for the relevant period, Rule 9B(5) did not ordinarily attract Section 11B in the case of provisional assessment refunds, but the position changed where the final order was appealed and the refund entitlement arose only after the appellate decision. Interest under Section 11BB was therefore payable only after three months from the date the refund entitlement became final, and not for the earlier period before finality. en-us Thu, 03 Sep 2015 00:00:00 +0530 Fri, 08 Jan 2016 08:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270497 Refund arising from finalisation of provisional assessment was treated as governed by Section 11B of the Central Excise Act once the final assessment order had been challenged and the appellate process had attained finality. The Tribunal noted that, for the relevant period, Rule 9B(5) did not ordinarily attract Section 11B in the case of provisional assessment refunds, but the position changed where the final order was appealed and the refund entitlement arose only after the appellate decision. Interest under Section 11BB was therefore payable only after three months from the date the refund entitlement became final, and not for the earlier period before finality. Case-Laws Central Excise Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270497