https://www.taxtmi.com/highlights?id=64106 Interest on delayed refund - Extended Period of limitation - Section 6 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and section 11BB of the Central Excise Act, 1944 - The order of refund was passed within the extended time limit and, therefore, is saved by Section 6 of the 2020 Act from being subjected to the rigors of Section 11BB of Central Excise Act - It is well settled that Tax Laws are to be interpreted strictly in terms of the terminology employed by legislature. - HC en-us Fri, 17 Jun 2022 11:32:19 +0530 Fri, 17 Jun 2022 11:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64106 Interest on delayed refund - Extended Period of limitation - Section 6 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and section 11BB of the Central Excise Act, 1944 - The order of refund was passed within the extended time limit and, therefore, is saved by Section 6 of the 2020 Act from being subjected to the rigors of Section 11BB of Central Excise Act - It is well settled that Tax Laws are to be interpreted strictly in terms of the terminology employed by legislature. - HC Highlights Central Excise Fri, 17 Jun 2022 11:32:19 +0530 https://www.taxtmi.com/highlights?id=64106