https://www.taxtmi.com/caselaws?id=30488 The Appellate Tribunal CESTAT, CHENNAI held that interest under Section 11BB of the Central Excise Act is payable to respondents from the date immediately after the expiry of three months from the date of filing the refund application until the actual refund is made when a refund claim is rejected by the original authority but later allowed by the appellate authority. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decision to grant interest on the refunded duty. This decision clarifies the entitlement to interest in such cases, aligning with established legal principles and statutory provisions. en-us Wed, 19 Mar 2008 00:00:00 +0530 Sat, 30 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30488 The Appellate Tribunal CESTAT, CHENNAI held that interest under Section 11BB of the Central Excise Act is payable to respondents from the date immediately after the expiry of three months from the date of filing the refund application until the actual refund is made when a refund claim is rejected by the original authority but later allowed by the appellate authority. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decision to grant interest on the refunded duty. This decision clarifies the entitlement to interest in such cases, aligning with established legal principles and statutory provisions. Case-Laws Central Excise Wed, 19 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30488