https://www.taxtmi.com/caselaws?id=447637 Interest on refund was confined to the period beginning three months after filing the refund claim and continuing until payment, because a later Supreme Court ruling governed the entitlement. The Tribunal declined to follow an earlier coordinate decision that had allowed interest from the date of deposit during investigation, holding that the binding Supreme Court rule restricted the refund interest period. Interest was therefore not payable from the date of deposit; it was payable only from the expiry of three months after the refund application was filed, to the extent of the refund actually granted. en-us Fri, 15 Dec 2023 00:00:00 +0530 Mon, 01 Jan 2024 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447637 Interest on refund was confined to the period beginning three months after filing the refund claim and continuing until payment, because a later Supreme Court ruling governed the entitlement. The Tribunal declined to follow an earlier coordinate decision that had allowed interest from the date of deposit during investigation, holding that the binding Supreme Court rule restricted the refund interest period. Interest was therefore not payable from the date of deposit; it was payable only from the expiry of three months after the refund application was filed, to the extent of the refund actually granted. Case-Laws Central Excise Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447637