https://www.taxtmi.com/caselaws?id=766133 CESTAT New Delhi held that appellant was entitled to interest on refund amount from three months after original filing date (11.11.2016) until payment date (13.06.2022). The Tribunal ruled that when refund claims are transferred between jurisdictional Commissionerates, interest calculation must commence from the original application date, not the transfer date. Revenue cannot selectively grant relief in similar cases. Citing SC precedent in Ranbaxy Laboratories, the Tribunal emphasized that Section 11BB mandates interest payment if refund remains unpaid after three months from application receipt. Appeal was allowed. en-us Mon, 17 Feb 2025 00:00:00 +0530 Tue, 18 Feb 2025 11:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766133 CESTAT New Delhi held that appellant was entitled to interest on refund amount from three months after original filing date (11.11.2016) until payment date (13.06.2022). The Tribunal ruled that when refund claims are transferred between jurisdictional Commissionerates, interest calculation must commence from the original application date, not the transfer date. Revenue cannot selectively grant relief in similar cases. Citing SC precedent in Ranbaxy Laboratories, the Tribunal emphasized that Section 11BB mandates interest payment if refund remains unpaid after three months from application receipt. Appeal was allowed. Case-Laws Service Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766133