https://www.taxtmi.com/caselaws?id=769376 CESTAT Chennai allowed the appeal, holding that the appellant was entitled to interest on delayed refund under Section 11BB of the Central Excise Act, 1944. The tribunal ruled that interest becomes payable after three months from receipt of the refund application, regardless of litigation by the assessee. Citing SC precedent in Ranbaxy Laboratories Ltd v. Union of India, the tribunal emphasized that an assessee's right to litigate cannot deny legitimate dues. The lower authority's denial of interest claim was set aside as untenable. en-us Tue, 22 Apr 2025 00:00:00 +0530 Thu, 24 Apr 2025 09:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769376 CESTAT Chennai allowed the appeal, holding that the appellant was entitled to interest on delayed refund under Section 11BB of the Central Excise Act, 1944. The tribunal ruled that interest becomes payable after three months from receipt of the refund application, regardless of litigation by the assessee. Citing SC precedent in Ranbaxy Laboratories Ltd v. Union of India, the tribunal emphasized that an assessee's right to litigate cannot deny legitimate dues. The lower authority's denial of interest claim was set aside as untenable. Case-Laws Service Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769376