https://www.taxtmi.com/caselaws?id=426960 The court held that the petitioner was entitled to interest on delayed refunds of CENVAT credit under Section 11BB of the Central Excise Act, 1944. The interest was to be paid from the date immediately after the expiry of three months from the refund application date until the actual refund payment date. The court emphasized the revenue's duty to promptly notify deficiencies in refund applications and complete the adjudication process within three months. The respondent was ordered to pay interest to the petitioner within four weeks at the prevailing rate specified by the Central Government. en-us Tue, 23 Aug 2022 00:00:00 +0530 Wed, 29 Mar 2023 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426960 The court held that the petitioner was entitled to interest on delayed refunds of CENVAT credit under Section 11BB of the Central Excise Act, 1944. The interest was to be paid from the date immediately after the expiry of three months from the refund application date until the actual refund payment date. The court emphasized the revenue's duty to promptly notify deficiencies in refund applications and complete the adjudication process within three months. The respondent was ordered to pay interest to the petitioner within four weeks at the prevailing rate specified by the Central Government. Case-Laws Central Excise Tue, 23 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426960