https://www.taxtmi.com/caselaws?id=330740 The Court upheld the petitioner's entitlement to interest under Section 11BB of the Central Excise Act, 1944 on a delayed excise duty refund, emphasizing that the provision applies automatically for any refund sanctioned beyond three months from the application date. It rejected the argument that Section 11B does not apply to exemption notifications, stating that executive circulars cannot override statutory provisions. The review petition was dismissed, reaffirming the importance of statutory provisions in claiming refunds and interest under the Act. en-us Mon, 14 Mar 2016 00:00:00 +0530 Wed, 04 Jan 2017 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330740 The Court upheld the petitioner's entitlement to interest under Section 11BB of the Central Excise Act, 1944 on a delayed excise duty refund, emphasizing that the provision applies automatically for any refund sanctioned beyond three months from the application date. It rejected the argument that Section 11B does not apply to exemption notifications, stating that executive circulars cannot override statutory provisions. The review petition was dismissed, reaffirming the importance of statutory provisions in claiming refunds and interest under the Act. Case-Laws Central Excise Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330740