https://www.taxtmi.com/caselaws?id=423867 The court rejected the petitioner's claim for interest on delayed refund under Section 11BB of the Central Excise Act, as the refund was granted within the extended time limit set by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Emphasizing adherence to legislative terminology, the court dismissed the petition but granted the petitioner the liberty to appeal for interest for a specific period. The judgment highlighted the significance of precise legal interpretation in tax laws and upheld the application of statutory provisions in determining refund claims' validity. en-us Mon, 13 Jun 2022 00:00:00 +0530 Fri, 17 Jun 2022 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423867 The court rejected the petitioner's claim for interest on delayed refund under Section 11BB of the Central Excise Act, as the refund was granted within the extended time limit set by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Emphasizing adherence to legislative terminology, the court dismissed the petition but granted the petitioner the liberty to appeal for interest for a specific period. The judgment highlighted the significance of precise legal interpretation in tax laws and upheld the application of statutory provisions in determining refund claims' validity. Case-Laws Central Excise Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423867