https://www.taxtmi.com/caselaws?id=386064 The Tribunal allowed the appellant's appeal for a refund of duty paid on exported goods, setting aside the earlier rejection. The issue of interest on the refunded amount was raised, with the Commissioner initially rejecting the claim due to the refund application being filed before the enactment of Section 11-BB. However, the Tribunal held that interest should accrue from three months after the provision's introduction in May 1995, following Supreme Court precedent. The matter was remanded for the calculation of interest owed to the appellant. en-us Fri, 24 May 2019 00:00:00 +0530 Fri, 13 Mar 2020 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386064 The Tribunal allowed the appellant's appeal for a refund of duty paid on exported goods, setting aside the earlier rejection. The issue of interest on the refunded amount was raised, with the Commissioner initially rejecting the claim due to the refund application being filed before the enactment of Section 11-BB. However, the Tribunal held that interest should accrue from three months after the provision's introduction in May 1995, following Supreme Court precedent. The matter was remanded for the calculation of interest owed to the appellant. Case-Laws Central Excise Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386064