https://www.taxtmi.com/caselaws?id=361217 The Tribunal held that interest on refunds is payable under Section 11BB from three months after the application date, not from the date of deposit. Citing specific statutory provisions, the Tribunal dismissed the appeal, stating that interest accrues only after the refund application is filed, not from the deposit date. The Tribunal distinguished cited judgments emphasizing that interest is not payable from the date of deposit but only after the refund application is made. The decision clarified that refunds mature only upon the Appellate Tribunal's order, denying interest entitlement before that date. en-us Fri, 20 Apr 2018 00:00:00 +0530 Sat, 02 Jun 2018 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361217 The Tribunal held that interest on refunds is payable under Section 11BB from three months after the application date, not from the date of deposit. Citing specific statutory provisions, the Tribunal dismissed the appeal, stating that interest accrues only after the refund application is filed, not from the deposit date. The Tribunal distinguished cited judgments emphasizing that interest is not payable from the date of deposit but only after the refund application is made. The decision clarified that refunds mature only upon the Appellate Tribunal's order, denying interest entitlement before that date. Case-Laws Service Tax Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361217