https://www.taxtmi.com/caselaws?id=338603 The Tribunal held that the appellant, a manufacturer of Rubber Profiles & Weather Strips, was entitled to interest under Section 11BB of the Central Excise Act, 1944, for the period between the refund application date and the final refund date. The interest period commences from the expiry of three months from the date of the refund application, not from the date of the refund order. This decision clarifies the interpretation of the law regarding delayed refunds, emphasizing the obligation of the Revenue to pay interest promptly and ensuring fair treatment for taxpayers awaiting refunds. en-us Tue, 20 Dec 2016 00:00:00 +0530 Wed, 08 Feb 2017 11:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338603 The Tribunal held that the appellant, a manufacturer of Rubber Profiles & Weather Strips, was entitled to interest under Section 11BB of the Central Excise Act, 1944, for the period between the refund application date and the final refund date. The interest period commences from the expiry of three months from the date of the refund application, not from the date of the refund order. This decision clarifies the interpretation of the law regarding delayed refunds, emphasizing the obligation of the Revenue to pay interest promptly and ensuring fair treatment for taxpayers awaiting refunds. Case-Laws Central Excise Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338603