https://www.taxtmi.com/caselaws?id=774410 The CESTAT NEW DELHI allowed the appeal regarding entitlement to interest on a refund claim under Section 11BB of the Central Excise Act. The appellant filed a refund claim on 06.09.2017 for unutilized CENVAT credit, which was sanctioned and disbursed as Rs. 1,56,27,241/- on 23.02.2021 without interest. The Commissioner (Appeals) had rejected interest entitlement citing sub-judice proceedings before the HC Madhya Pradesh, but those proceedings were subsequently dismissed as withdrawn. Since the refund was sanctioned beyond the statutory three-month period, the appellant was held entitled to interest at 6% per the notification dated 12.09.2003, calculated from three months after the refund application date until disbursement. en-us Wed, 25 Jun 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774410 The CESTAT NEW DELHI allowed the appeal regarding entitlement to interest on a refund claim under Section 11BB of the Central Excise Act. The appellant filed a refund claim on 06.09.2017 for unutilized CENVAT credit, which was sanctioned and disbursed as Rs. 1,56,27,241/- on 23.02.2021 without interest. The Commissioner (Appeals) had rejected interest entitlement citing sub-judice proceedings before the HC Madhya Pradesh, but those proceedings were subsequently dismissed as withdrawn. Since the refund was sanctioned beyond the statutory three-month period, the appellant was held entitled to interest at 6% per the notification dated 12.09.2003, calculated from three months after the refund application date until disbursement. Case-Laws Central Excise Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774410