https://www.taxtmi.com/caselaws?id=446850 CESTAT Chennai held that appellants were entitled to interest on SAD refund under Section 11BB. The tribunal ruled that interest calculation begins from the application date, not from compliance with revenue queries. Since refunds sanctioned on 01.04.2013 exceeded the prescribed three-month period from application receipt, interest was payable. The first appellate authority's orders denying interest were set aside and appeals were allowed. en-us Tue, 12 Dec 2023 00:00:00 +0530 Wed, 13 Dec 2023 07:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446850 CESTAT Chennai held that appellants were entitled to interest on SAD refund under Section 11BB. The tribunal ruled that interest calculation begins from the application date, not from compliance with revenue queries. Since refunds sanctioned on 01.04.2013 exceeded the prescribed three-month period from application receipt, interest was payable. The first appellate authority's orders denying interest were set aside and appeals were allowed. Case-Laws Customs Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446850