https://www.taxtmi.com/caselaws?id=33468 Interest on refund under Section 11BB of the Central Excise Act, 1944 is computed from three months after receipt of the refund application, and the later revision of the claim does not displace the original filing date for that purpose. The provision applies to refund applications filed after its insertion even where the underlying duty period is earlier. On that basis, the order granting interest was upheld and the Revenue's challenge failed. en-us Tue, 27 Nov 2007 00:00:00 +0530 Sun, 17 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33468 Interest on refund under Section 11BB of the Central Excise Act, 1944 is computed from three months after receipt of the refund application, and the later revision of the claim does not displace the original filing date for that purpose. The provision applies to refund applications filed after its insertion even where the underlying duty period is earlier. On that basis, the order granting interest was upheld and the Revenue's challenge failed. Case-Laws Central Excise Tue, 27 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33468