https://www.taxtmi.com/caselaws?id=768269 CESTAT Bangalore held that the Commissioner (Appeals) erred in remanding the interest on delayed refund issue instead of deciding it directly. Following SC precedent in Ranbaxy Laboratories Ltd. v. Union of India, the tribunal ruled that interest liability under Section 11BB of Central Excise Act, 1944 commences from expiry of three months from receipt of refund application, not from the refund order date. The appellant was entitled to interest from the day after the three-month period until actual refund. The impugned order was set aside and appeal allowed. en-us Thu, 03 Apr 2025 00:00:00 +0530 Thu, 03 Apr 2025 18:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768269 CESTAT Bangalore held that the Commissioner (Appeals) erred in remanding the interest on delayed refund issue instead of deciding it directly. Following SC precedent in Ranbaxy Laboratories Ltd. v. Union of India, the tribunal ruled that interest liability under Section 11BB of Central Excise Act, 1944 commences from expiry of three months from receipt of refund application, not from the refund order date. The appellant was entitled to interest from the day after the three-month period until actual refund. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768269