https://www.taxtmi.com/article/detailed?id=10942 A refund sanctioning authority cannot extend the statutory limitation for paying interest on delayed refunds by treating claim deficiencies as restarting the three month period; the statutory period runs from receipt of the refund application and administrative post submission queries do not, in themselves, suspend or reset that timeline, so orders rejecting interest claims on that basis are unlawful. en-us Thu, 05 Jan 2023 11:27:30 +0530 Thu, 05 Jan 2023 11:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10942 A refund sanctioning authority cannot extend the statutory limitation for paying interest on delayed refunds by treating claim deficiencies as restarting the three month period; the statutory period runs from receipt of the refund application and administrative post submission queries do not, in themselves, suspend or reset that timeline, so orders rejecting interest claims on that basis are unlawful. Articles Central Excise Thu, 05 Jan 2023 11:27:30 +0530 https://www.taxtmi.com/article/detailed?id=10942