https://www.taxtmi.com/caselaws?id=326771 The Tribunal affirmed the decision of the Ld. Commissioner (Appeals) regarding the interest rate on delayed refunds, emphasizing the statutory provisions of Section 11BB and the limited scope of the Tribunal's authority in deciding cases under the Central Excise Act. The Tribunal dismissed the appeal and directed the Adjudicating Authority to grant interest at the rate ordered by the Commissioner (Appeals), either 8% or 6% depending on the period, highlighting that the Board's Circular could not override the statutory provisions of Section 11BB and the notifications issued thereunder. en-us Wed, 02 Mar 2016 00:00:00 +0530 Sat, 19 Nov 2016 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326771 The Tribunal affirmed the decision of the Ld. Commissioner (Appeals) regarding the interest rate on delayed refunds, emphasizing the statutory provisions of Section 11BB and the limited scope of the Tribunal's authority in deciding cases under the Central Excise Act. The Tribunal dismissed the appeal and directed the Adjudicating Authority to grant interest at the rate ordered by the Commissioner (Appeals), either 8% or 6% depending on the period, highlighting that the Board's Circular could not override the statutory provisions of Section 11BB and the notifications issued thereunder. Case-Laws Central Excise Wed, 02 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326771