https://www.taxtmi.com/caselaws?id=2572 Interest becomes payable on delayed rebate or refund under section 11BB of the Central Excise Act, 1944 when the claim is ultimately allowed and the amount is not disbursed within three months of receipt of the application. The Explanation to section 11BB treats an appellate order granting refund as an order under section 11B(2) for this purpose. A later dispute about delay in filing supporting documents does not defeat the statutory liability to pay interest once the rebate has been sanctioned and remained unpaid beyond the prescribed period. en-us Mon, 26 Feb 2007 00:00:00 +0530 Sun, 11 Nov 2012 00:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2572 Interest becomes payable on delayed rebate or refund under section 11BB of the Central Excise Act, 1944 when the claim is ultimately allowed and the amount is not disbursed within three months of receipt of the application. The Explanation to section 11BB treats an appellate order granting refund as an order under section 11B(2) for this purpose. A later dispute about delay in filing supporting documents does not defeat the statutory liability to pay interest once the rebate has been sanctioned and remained unpaid beyond the prescribed period. Case-Laws Customs Mon, 26 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2572