https://www.taxtmi.com/caselaws?id=31011 The High Court held that interest under Section 11BB of the Central Excise Act becomes payable after three months from the application date for refund, regardless of the authority issuing the refund order. The Court clarified that orders from higher authorities are considered as orders under Section 11B for interest calculation purposes. The Court rejected the department's appeal, affirming that interest accrues after the three-month period from the application date, as per the legal provisions and precedents cited. en-us Thu, 10 Jul 2008 00:00:00 +0530 Mon, 13 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31011 The High Court held that interest under Section 11BB of the Central Excise Act becomes payable after three months from the application date for refund, regardless of the authority issuing the refund order. The Court clarified that orders from higher authorities are considered as orders under Section 11B for interest calculation purposes. The Court rejected the department's appeal, affirming that interest accrues after the three-month period from the application date, as per the legal provisions and precedents cited. Case-Laws Central Excise Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31011