https://www.taxtmi.com/caselaws?id=280890 Interest was payable on delayed refund of duty under Section 11BB of the Central Excise Act, 1944 because the provision grants compensatory interest where refund is not released within the prescribed time. The Explanation deems an appellate or court refund order to be an order under Section 11B(2), so the assessee's entitlement to interest did not depend on a separate request before the Tribunal. The Court held that silence in the refund order did not defeat the statutory right to interest, and distinguished refund of pre-deposit cases because this dispute concerned refund of duty. The claim was accepted in favour of the assessee. en-us Fri, 03 Mar 2006 00:00:00 +0530 Fri, 24 May 2019 14:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280890 Interest was payable on delayed refund of duty under Section 11BB of the Central Excise Act, 1944 because the provision grants compensatory interest where refund is not released within the prescribed time. The Explanation deems an appellate or court refund order to be an order under Section 11B(2), so the assessee's entitlement to interest did not depend on a separate request before the Tribunal. The Court held that silence in the refund order did not defeat the statutory right to interest, and distinguished refund of pre-deposit cases because this dispute concerned refund of duty. The claim was accepted in favour of the assessee. Case-Laws Central Excise Fri, 03 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280890