https://www.taxtmi.com/caselaws?id=402111 The Court held that interest under Section 11BB of the Central Excise Act becomes payable if the refund is not made within three months from the date of the refund application, emphasizing strict construction of fiscal legislation. Referring to a Supreme Court judgment, the Court clarified that interest commences after three months from the refund application date. The Court directed the respondent to consider the petitioner's interest claim within eight weeks, in line with the Supreme Court precedent. The Writ Petition was disposed of without costs. en-us Fri, 27 Nov 2020 00:00:00 +0530 Thu, 24 Dec 2020 10:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402111 The Court held that interest under Section 11BB of the Central Excise Act becomes payable if the refund is not made within three months from the date of the refund application, emphasizing strict construction of fiscal legislation. Referring to a Supreme Court judgment, the Court clarified that interest commences after three months from the refund application date. The Court directed the respondent to consider the petitioner's interest claim within eight weeks, in line with the Supreme Court precedent. The Writ Petition was disposed of without costs. Case-Laws Central Excise Fri, 27 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402111