https://www.taxtmi.com/caselaws?id=334410 Interest on delayed excise refund under Section 11BB accrues from the expiry of three months after the original refund application under Section 11B(1). The Explanation deeming an appellate or court order as a refund order under Section 11B(2) does not defer the statutory start date for interest. Where the refund was ultimately sanctioned after a High Court direction, the later sanction did not remove liability for interest for the intervening delay. The operative effect is that interest remains payable on the delayed refund from the original application-based timeline, not from the date of the court order. en-us Thu, 21 Apr 2016 00:00:00 +0530 Thu, 03 Nov 2016 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334410 Interest on delayed excise refund under Section 11BB accrues from the expiry of three months after the original refund application under Section 11B(1). The Explanation deeming an appellate or court order as a refund order under Section 11B(2) does not defer the statutory start date for interest. Where the refund was ultimately sanctioned after a High Court direction, the later sanction did not remove liability for interest for the intervening delay. The operative effect is that interest remains payable on the delayed refund from the original application-based timeline, not from the date of the court order. Case-Laws Central Excise Thu, 21 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334410