https://www.taxtmi.com/caselaws?id=407859 The court held that the petitioner was entitled to interest on delayed refunds under Section 11BB of the Central Excise Act, 1944, irrespective of intentional or unintentional delays. It was established that Section 11BB applies to service tax refunds as well, necessitating interest payment for delays beyond three months from the application date. The court rejected the argument of alternative remedies, emphasizing the statutory obligation to pay interest on delayed refunds. The respondents were directed to calculate and disburse the interest amount within three months from the judgment receipt, resulting in the writ petition being allowed without costs. en-us Fri, 21 May 2021 00:00:00 +0530 Thu, 29 Jul 2021 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407859 The court held that the petitioner was entitled to interest on delayed refunds under Section 11BB of the Central Excise Act, 1944, irrespective of intentional or unintentional delays. It was established that Section 11BB applies to service tax refunds as well, necessitating interest payment for delays beyond three months from the application date. The court rejected the argument of alternative remedies, emphasizing the statutory obligation to pay interest on delayed refunds. The respondents were directed to calculate and disburse the interest amount within three months from the judgment receipt, resulting in the writ petition being allowed without costs. Case-Laws Central Excise Fri, 21 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407859