https://www.taxtmi.com/caselaws?id=772316 CESTAT Chandigarh dismissed the appeal regarding interest entitlement on refund amounts. The appellant sought interest from deposit date until refund, but the Tribunal held interest is payable only for delays beyond three months from formal refund application receipt under Section 11B. Following precedents from Delhi HC in Goldy Engineering Works (affirmed by SC) and Punjab & Haryana HC in Bata India Ltd, the Tribunal ruled deposits under protest attract Section 11BB provisions, not Section 35FF. Formal refund applications with unjust enrichment declarations are mandatory for interest claims. en-us Thu, 05 Jun 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772316 CESTAT Chandigarh dismissed the appeal regarding interest entitlement on refund amounts. The appellant sought interest from deposit date until refund, but the Tribunal held interest is payable only for delays beyond three months from formal refund application receipt under Section 11B. Following precedents from Delhi HC in Goldy Engineering Works (affirmed by SC) and Punjab & Haryana HC in Bata India Ltd, the Tribunal ruled deposits under protest attract Section 11BB provisions, not Section 35FF. Formal refund applications with unjust enrichment declarations are mandatory for interest claims. Case-Laws Central Excise Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772316