https://www.taxtmi.com/caselaws?id=423320 The appellant's claim for interest on a refund from the date of duty deposit during investigation was denied. The Commissioner (Appeals) ruled that interest is only payable after three months from the refund application date. The Member (Judicial) upheld this decision, stating that interest on a refund is due three months after the application date, which in this case was within three months of the refund being sanctioned post the Commissioner's order. Therefore, the appellant was not entitled to interest from the date of duty deposit, and the appeal was dismissed. en-us Tue, 17 May 2022 00:00:00 +0530 Fri, 17 Jul 2026 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423320 The appellant's claim for interest on a refund from the date of duty deposit during investigation was denied. The Commissioner (Appeals) ruled that interest is only payable after three months from the refund application date. The Member (Judicial) upheld this decision, stating that interest on a refund is due three months after the application date, which in this case was within three months of the refund being sanctioned post the Commissioner's order. Therefore, the appellant was not entitled to interest from the date of duty deposit, and the appeal was dismissed. Case-Laws Central Excise Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423320