https://www.taxtmi.com/caselaws?id=389832 The Tribunal ruled in favor of the appellant, a manufacturer, granting interest on a delayed refund under Section 11BB of the Central Excise Act. The interest is calculated from three months after the original refund application date (25.07.2006) until the refund was sanctioned (21.12.2018). The Tribunal's decision aligns with the Supreme Court's interpretation, emphasizing the automatic applicability of Section 11BB for refunds delayed beyond three months. The appeal was disposed of in accordance with this ruling. en-us Tue, 17 Dec 2019 00:00:00 +0530 Thu, 07 Nov 2024 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389832 The Tribunal ruled in favor of the appellant, a manufacturer, granting interest on a delayed refund under Section 11BB of the Central Excise Act. The interest is calculated from three months after the original refund application date (25.07.2006) until the refund was sanctioned (21.12.2018). The Tribunal's decision aligns with the Supreme Court's interpretation, emphasizing the automatic applicability of Section 11BB for refunds delayed beyond three months. The appeal was disposed of in accordance with this ruling. Case-Laws Central Excise Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389832