https://www.taxtmi.com/caselaws?id=414519 Statutory interest on excise refund under Section 11BB accrues only when a refund claim under Section 11B is not sanctioned within three months of receipt of the refund application. Where the refund was sanctioned within three months of the application, the statutory condition for interest was not met, and interest from the date of deposit was also unavailable because the deposit was not shown to have been made under protest. en-us Tue, 09 Nov 2021 00:00:00 +0530 Wed, 10 Nov 2021 07:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414519 Statutory interest on excise refund under Section 11BB accrues only when a refund claim under Section 11B is not sanctioned within three months of receipt of the refund application. Where the refund was sanctioned within three months of the application, the statutory condition for interest was not met, and interest from the date of deposit was also unavailable because the deposit was not shown to have been made under protest. Case-Laws Central Excise Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414519