https://www.taxtmi.com/caselaws?id=374872 The appellant succeeded in the classification dispute before the Bombay High Court, leading to a refund claim of Rs. 72,46,441 being granted. The Tribunal upheld the appellant's entitlement to interest on the delayed refund amount, citing the Supreme Court's interpretation of Section 11BB of the Central Excise Act, 1944. The decision emphasized that interest is payable if the refund is not made within three months of the application, with liability commencing from the expiry of this period. en-us Tue, 08 Jan 2019 00:00:00 +0530 Fri, 06 Mar 2020 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374872 The appellant succeeded in the classification dispute before the Bombay High Court, leading to a refund claim of Rs. 72,46,441 being granted. The Tribunal upheld the appellant's entitlement to interest on the delayed refund amount, citing the Supreme Court's interpretation of Section 11BB of the Central Excise Act, 1944. The decision emphasized that interest is payable if the refund is not made within three months of the application, with liability commencing from the expiry of this period. Case-Laws Customs Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374872