https://www.taxtmi.com/caselaws?id=350267 Interest on delayed refund is payable where the refund is not sanctioned within the statutory period, and the assessee was therefore entitled to interest after three months from filing the refund claim. A departmental communication rejecting interest, when it finally determines the assessee's entitlement and affects civil rights, is not a mere administrative intimation and is capable of being challenged in appeal. On that basis, the communication was treated as an appealable order and the claim for interest on the delayed refund was upheld. en-us Thu, 21 Sep 2017 00:00:00 +0530 Fri, 03 Nov 2017 10:09:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350267 Interest on delayed refund is payable where the refund is not sanctioned within the statutory period, and the assessee was therefore entitled to interest after three months from filing the refund claim. A departmental communication rejecting interest, when it finally determines the assessee's entitlement and affects civil rights, is not a mere administrative intimation and is capable of being challenged in appeal. On that basis, the communication was treated as an appealable order and the claim for interest on the delayed refund was upheld. Case-Laws Central Excise Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350267