https://www.taxtmi.com/highlights?id=67280 Interest on delayed refunds - inordinate delay and latches on the part of the respondent - The respondent completely misdirected itself in coming to the erroneous conclusion that the period of three months would start running from the date of the final submission made by the petitioner and not from the date of submission of the refund claim and this finding, which is not only contrary to the provisions of Section 11-B and 11-BB of the said Act of 1944, but also the circular dated 01.10.2002 - HC en-us Fri, 23 Dec 2022 15:43:39 +0530 Fri, 23 Dec 2022 15:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67280 Interest on delayed refunds - inordinate delay and latches on the part of the respondent - The respondent completely misdirected itself in coming to the erroneous conclusion that the period of three months would start running from the date of the final submission made by the petitioner and not from the date of submission of the refund claim and this finding, which is not only contrary to the provisions of Section 11-B and 11-BB of the said Act of 1944, but also the circular dated 01.10.2002 - HC Highlights Central Excise Fri, 23 Dec 2022 15:43:39 +0530 https://www.taxtmi.com/highlights?id=67280