https://www.taxtmi.com/caselaws?id=391735 The appeal involved a dispute over the entitlement to interest on delayed refund under Section 11BB of the Central Excise Act, 1944. The appellant's refund claim was initially rejected due to lack of documentation, but subsequent appeals resulted in the appeal being allowed based on the closure of the factory. The appellant sought interest for the delay in refund, arguing that interest should be paid regardless of the specific grounds for the refund. The Member found in favor of the appellant, directing the payment of interest from three months after the refund claim filing until final sanction, remanding for quantification. en-us Fri, 03 Jan 2020 00:00:00 +0530 Thu, 06 Feb 2020 08:09:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391735 The appeal involved a dispute over the entitlement to interest on delayed refund under Section 11BB of the Central Excise Act, 1944. The appellant's refund claim was initially rejected due to lack of documentation, but subsequent appeals resulted in the appeal being allowed based on the closure of the factory. The appellant sought interest for the delay in refund, arguing that interest should be paid regardless of the specific grounds for the refund. The Member found in favor of the appellant, directing the payment of interest from three months after the refund claim filing until final sanction, remanding for quantification. Case-Laws Central Excise Fri, 03 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391735