https://www.taxtmi.com/caselaws?id=431857 The court ruled in favor of the petitioner, allowing the writ petition and directing the respondent to pay interest at a rate of 6% per annum on delayed refunds amounting to Rs. 11,33,55,127 under Section 11BB of the Central Excise Act, 1944. The court emphasized that the three-month period for processing refund claims is mandatory, entitling the claimant to interest for any delays beyond this period. Respondent's argument of deficiencies in the application was rejected, stating that such issues should be rectified within the prescribed period. The court set aside the impugned order and instructed compliance within three months. en-us Thu, 10 Nov 2022 00:00:00 +0530 Fri, 23 Dec 2022 09:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431857 The court ruled in favor of the petitioner, allowing the writ petition and directing the respondent to pay interest at a rate of 6% per annum on delayed refunds amounting to Rs. 11,33,55,127 under Section 11BB of the Central Excise Act, 1944. The court emphasized that the three-month period for processing refund claims is mandatory, entitling the claimant to interest for any delays beyond this period. Respondent's argument of deficiencies in the application was rejected, stating that such issues should be rectified within the prescribed period. The court set aside the impugned order and instructed compliance within three months. Case-Laws Central Excise Thu, 10 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431857