https://www.taxtmi.com/highlights?id=70534 Interest on refund claim - relevant date for calculating the interest arising due to a delay in the payment - appellant claimed credit from the date on which they reversed the CENVAT Credit - As per the statutory mandate of Section 11BB of the Act the department is under a legal obligation to sanction the refund claim along with interest after the expiry of 3 months from the date of filing of the refund claim and not from the revised date of filing the claim as decided in the impugned order. - AT en-us Sat, 24 Jun 2023 08:46:29 +0530 Sat, 24 Jun 2023 08:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70534 Interest on refund claim - relevant date for calculating the interest arising due to a delay in the payment - appellant claimed credit from the date on which they reversed the CENVAT Credit - As per the statutory mandate of Section 11BB of the Act the department is under a legal obligation to sanction the refund claim along with interest after the expiry of 3 months from the date of filing of the refund claim and not from the revised date of filing the claim as decided in the impugned order. - AT Highlights Central Excise Sat, 24 Jun 2023 08:46:29 +0530 https://www.taxtmi.com/highlights?id=70534