https://www.taxtmi.com/caselaws?id=418703 The Tribunal allowed the appeal in favor of the Appellant, granting them the consequential benefit of interest on the delayed refund. The Tribunal found that the Appellant was eligible for interest payment under Section 11BB of the Central Excise Act, 1944, due to the delay in granting the refund, despite the initial denial based on lack of relevant documents. The Tribunal emphasized the clear provision of Section 11BB for interest payment in cases of delayed refunds, distinguishing judgments cited by both parties and supporting the Appellant's claim for interest. en-us Thu, 17 Feb 2022 00:00:00 +0530 Wed, 23 Feb 2022 08:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418703 The Tribunal allowed the appeal in favor of the Appellant, granting them the consequential benefit of interest on the delayed refund. The Tribunal found that the Appellant was eligible for interest payment under Section 11BB of the Central Excise Act, 1944, due to the delay in granting the refund, despite the initial denial based on lack of relevant documents. The Tribunal emphasized the clear provision of Section 11BB for interest payment in cases of delayed refunds, distinguishing judgments cited by both parties and supporting the Appellant's claim for interest. Case-Laws Service Tax Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418703