https://www.taxtmi.com/caselaws?id=334553 The tribunal ruled in favor of the appellants, stating that they are entitled to interest on delayed refunds from the date of the expiry of 3 months from the filing of the refund application. The tribunal emphasized that interest accrual commences after the specified timeline, irrespective of subsequent decisions by appellate authorities. The appellants are eligible for interest from the enactment date of Section 11 BB until the sanction of the refund. Therefore, the appeal was allowed in favor of the appellants. en-us Thu, 29 Sep 2016 00:00:00 +0530 Wed, 16 Nov 2016 14:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334553 The tribunal ruled in favor of the appellants, stating that they are entitled to interest on delayed refunds from the date of the expiry of 3 months from the filing of the refund application. The tribunal emphasized that interest accrual commences after the specified timeline, irrespective of subsequent decisions by appellate authorities. The appellants are eligible for interest from the enactment date of Section 11 BB until the sanction of the refund. Therefore, the appeal was allowed in favor of the appellants. Case-Laws Central Excise Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334553