https://www.taxtmi.com/caselaws?id=335447 The Tribunal allowed the appeal, emphasizing the obligation to pay interest under Section 11BB for delayed refund claims. The decision underscored the significance of timely processing, complete documentation, and adherence to statutory provisions in refund claim cases. The Tribunal held that there is no estoppel in taxation matters, and consent by the assessee cannot waive their statutory right to interest beyond three months from the refund claim date. The earlier Tribunal order directing interest payment had attained finality, preventing the jurisdictional authority from revisiting the interest issue. en-us Thu, 24 Nov 2016 00:00:00 +0530 Tue, 30 Jan 2018 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335447 The Tribunal allowed the appeal, emphasizing the obligation to pay interest under Section 11BB for delayed refund claims. The decision underscored the significance of timely processing, complete documentation, and adherence to statutory provisions in refund claim cases. The Tribunal held that there is no estoppel in taxation matters, and consent by the assessee cannot waive their statutory right to interest beyond three months from the refund claim date. The earlier Tribunal order directing interest payment had attained finality, preventing the jurisdictional authority from revisiting the interest issue. Case-Laws Central Excise Thu, 24 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335447