https://www.taxtmi.com/caselaws?id=352327 The appellant filed refund applications seeking interest under Section 11BB of the Central Excise Act, 1944, relying on relevant court judgments. The dispute centered on the interpretation of Section 11BB, clarifying that interest is payable only after a refund order under Section 11B. The Tribunal directed the adjudicating authority to assess compliance with refund application filing and granted entitlement to interest if refunds were delayed. However, retrospective interest was denied as the lis concluded with the Tribunal's order. All appeals were remanded for further examination based on legal principles, emphasizing the need for a valid refund order for interest entitlement. en-us Fri, 13 Oct 2017 00:00:00 +0530 Wed, 13 Dec 2017 08:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352327 The appellant filed refund applications seeking interest under Section 11BB of the Central Excise Act, 1944, relying on relevant court judgments. The dispute centered on the interpretation of Section 11BB, clarifying that interest is payable only after a refund order under Section 11B. The Tribunal directed the adjudicating authority to assess compliance with refund application filing and granted entitlement to interest if refunds were delayed. However, retrospective interest was denied as the lis concluded with the Tribunal's order. All appeals were remanded for further examination based on legal principles, emphasizing the need for a valid refund order for interest entitlement. Case-Laws Service Tax Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352327