https://www.taxtmi.com/caselaws?id=423319 Interest on duty refund is payable only when the refund is not sanctioned within the prescribed three-month period from the refund application. Where the refund followed an order allowing Cenvat credit and was granted within that statutory timeframe, no interest accrued. Amounts paid during audit objection or show-cause proceedings were treated as duty payments, not as pre-deposits, so they did not alter the interest claim. The relevant entitlement to refund arose from the appellate order, but because refund sanction was timely, the assessee's claim for interest failed. en-us Tue, 26 Apr 2022 00:00:00 +0530 Mon, 27 Jun 2022 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423319 Interest on duty refund is payable only when the refund is not sanctioned within the prescribed three-month period from the refund application. Where the refund followed an order allowing Cenvat credit and was granted within that statutory timeframe, no interest accrued. Amounts paid during audit objection or show-cause proceedings were treated as duty payments, not as pre-deposits, so they did not alter the interest claim. The relevant entitlement to refund arose from the appellate order, but because refund sanction was timely, the assessee's claim for interest failed. Case-Laws Central Excise Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423319