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    <title>Interest on Delayed Refund Under CEA Sections 11B and 11BB Allowed After Initial Denial Due to Court Sanction Timeline.</title>
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    <description>Interest on delayed refund - section 11B and section 11BB of CEA - interest not granted on the ground that the refund has been sanctioned under directions of Hon’ble High Court within the time limit prescribed by High Court - Not a valid ground - Claim of interest allowed.</description>
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      <description>Interest on delayed refund - section 11B and section 11BB of CEA - interest not granted on the ground that the refund has been sanctioned under directions of Hon’ble High Court within the time limit prescribed by High Court - Not a valid ground - Claim of interest allowed.</description>
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