https://www.taxtmi.com/highlights?id=59430 Interest on delayed refund - if Revenue is of the view that this amount could not be collected at that stage, the Revenue was free to refund the said amount but the respondent enjoyed the amount without any authority of law. - The ld. AR failed to show that in case the amount deposited under protest is governed under Section 11AB of the Act for claims of interest. - Interest @12% granted - AT en-us Sat, 28 Aug 2021 15:13:16 +0530 Sat, 28 Aug 2021 15:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59430 Interest on delayed refund - if Revenue is of the view that this amount could not be collected at that stage, the Revenue was free to refund the said amount but the respondent enjoyed the amount without any authority of law. - The ld. AR failed to show that in case the amount deposited under protest is governed under Section 11AB of the Act for claims of interest. - Interest @12% granted - AT Highlights Central Excise Sat, 28 Aug 2021 15:13:16 +0530 https://www.taxtmi.com/highlights?id=59430