https://www.taxtmi.com/caselaws?id=347162 The Tribunal upheld the decision of the Commissioner (Appeals) in favor of the assessee, allowing the claim for interest under Section 11BB of the Central Excise Act, 1944 for delayed payment of refund. The Tribunal dismissed the Revenue's appeal, citing the precedent set by the Hon'ble Guwahati High Court, which clarified that duty refunds must be granted to manufacturers entitled to exemptions under notifications without differentiation. The Tribunal emphasized the clear language of Section 11B, affirming the automatic applicability of interest under Section 11BB for delayed refunds. en-us Thu, 03 Aug 2017 00:00:00 +0530 Wed, 30 Aug 2017 07:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347162 The Tribunal upheld the decision of the Commissioner (Appeals) in favor of the assessee, allowing the claim for interest under Section 11BB of the Central Excise Act, 1944 for delayed payment of refund. The Tribunal dismissed the Revenue's appeal, citing the precedent set by the Hon'ble Guwahati High Court, which clarified that duty refunds must be granted to manufacturers entitled to exemptions under notifications without differentiation. The Tribunal emphasized the clear language of Section 11B, affirming the automatic applicability of interest under Section 11BB for delayed refunds. Case-Laws Central Excise Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347162