https://www.taxtmi.com/caselaws?id=3308 The appeal was filed against the rejection of a refund claim by the lower authorities. The manufacturers claimed a refund due to non-functioning of their unit, which was eventually granted. However, the claim for interest under Section 11(BB) was rejected by the Assistant Commissioner. The Tribunal ruled in favor of the appellants, stating that interest should be calculated from three months after the date of the refund claim. The decision emphasized the importance of timely refund payments and the entitlement of applicants to interest on delayed refunds as per legal provisions and precedents. en-us Tue, 07 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3308 The appeal was filed against the rejection of a refund claim by the lower authorities. The manufacturers claimed a refund due to non-functioning of their unit, which was eventually granted. However, the claim for interest under Section 11(BB) was rejected by the Assistant Commissioner. The Tribunal ruled in favor of the appellants, stating that interest should be calculated from three months after the date of the refund claim. The decision emphasized the importance of timely refund payments and the entitlement of applicants to interest on delayed refunds as per legal provisions and precedents. Case-Laws Central Excise Tue, 07 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3308