https://www.taxtmi.com/caselaws?id=30702 Interest on excise refund is governed by statute, and Section 11BB applies only after the refund application remains pending beyond the prescribed period. The earlier rejection of the refund claim did not justify interest from 24.7.1991, because equitable interest cannot be awarded without a proper written demand and a legally established entitlement. The broader claim for interest from that date was rejected, while statutory interest was confined to the later period after the application stayed pending beyond the statutory time limit. en-us Mon, 15 Sep 2008 00:00:00 +0530 Wed, 05 Nov 2025 14:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30702 Interest on excise refund is governed by statute, and Section 11BB applies only after the refund application remains pending beyond the prescribed period. The earlier rejection of the refund claim did not justify interest from 24.7.1991, because equitable interest cannot be awarded without a proper written demand and a legally established entitlement. The broader claim for interest from that date was rejected, while statutory interest was confined to the later period after the application stayed pending beyond the statutory time limit. Case-Laws Central Excise Mon, 15 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30702