https://www.taxtmi.com/caselaws?id=377981 The Tribunal held that the appellant, a 100% EOU, was entitled to interest under Section 11BB of the Central Excise Act on a refund claim. Despite initial rejection due to procedural issues, upon verification, the Range Superintendent confirmed the export and recommended the refund. The Asstt. Commissioner sanctioned the refund but omitted interest. The Tribunal found the appellant entitled to interest from the due date till refund sanction, emphasizing the importance of proper documentation, procedural compliance, and thorough examination of evidence by authorities for refund claims. The appellant was directed to receive interest within 45 days. en-us Tue, 19 Feb 2019 00:00:00 +0530 Sat, 06 Apr 2019 06:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377981 The Tribunal held that the appellant, a 100% EOU, was entitled to interest under Section 11BB of the Central Excise Act on a refund claim. Despite initial rejection due to procedural issues, upon verification, the Range Superintendent confirmed the export and recommended the refund. The Asstt. Commissioner sanctioned the refund but omitted interest. The Tribunal found the appellant entitled to interest from the due date till refund sanction, emphasizing the importance of proper documentation, procedural compliance, and thorough examination of evidence by authorities for refund claims. The appellant was directed to receive interest within 45 days. Case-Laws Central Excise Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377981