https://www.taxtmi.com/caselaws?id=374011 Refund of unutilized CENVAT credit under Rule 5 was treated as equivalent to refund of duty for Section 11B and the statutory interest consequence under Section 11BB, so interest became payable automatically where sanction was delayed beyond three months from the refund application until payment. The appellate authority also could not deny interest on a new ground that the original refund sanction had not been challenged and had attained finality, because that basis was outside the original adjudication order. The denial of interest was therefore set aside and consequential relief followed in favour of the assessee. en-us Mon, 21 Jan 2019 00:00:00 +0530 Thu, 24 Jan 2019 07:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374011 Refund of unutilized CENVAT credit under Rule 5 was treated as equivalent to refund of duty for Section 11B and the statutory interest consequence under Section 11BB, so interest became payable automatically where sanction was delayed beyond three months from the refund application until payment. The appellate authority also could not deny interest on a new ground that the original refund sanction had not been challenged and had attained finality, because that basis was outside the original adjudication order. The denial of interest was therefore set aside and consequential relief followed in favour of the assessee. Case-Laws Service Tax Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374011