https://www.taxtmi.com/caselaws?id=420808 The Tribunal held that the appellant is entitled to interest on a refund claim already granted, emphasizing that interest is payable if the refund is not processed within three months of the application. The Court clarified that the date of the Commissioner (Appeals) order is not relevant for calculating interest; rather, it is the date of the refund application that matters. Despite Revenue's argument that the refund was granted within three months of the Commissioner (Appeals) order, the Tribunal ruled in favor of the appellant, granting consequential relief and setting aside the impugned order. en-us Tue, 05 Apr 2022 00:00:00 +0530 Mon, 11 Apr 2022 08:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420808 The Tribunal held that the appellant is entitled to interest on a refund claim already granted, emphasizing that interest is payable if the refund is not processed within three months of the application. The Court clarified that the date of the Commissioner (Appeals) order is not relevant for calculating interest; rather, it is the date of the refund application that matters. Despite Revenue's argument that the refund was granted within three months of the Commissioner (Appeals) order, the Tribunal ruled in favor of the appellant, granting consequential relief and setting aside the impugned order. Case-Laws Central Excise Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420808