https://www.taxtmi.com/caselaws?id=45280 Interest under Section 11BB of the Central Excise Act was treated as payable on a delayed refund where the refund followed an appellate order, because the explanation deems such appellate or court-ordered refund to be an order under Section 11B(2) for interest purposes. The objection that no independent refund order had been passed by the Assistant Commissioner was rejected as inconsistent with that explanation. Since the refund was admittedly due and was paid after more than three months, the statutory conditions for interest were satisfied. The matter was remanded only for quantification of the interest payable. en-us Tue, 04 May 1999 00:00:00 +0530 Fri, 09 Jul 2010 15:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45280 Interest under Section 11BB of the Central Excise Act was treated as payable on a delayed refund where the refund followed an appellate order, because the explanation deems such appellate or court-ordered refund to be an order under Section 11B(2) for interest purposes. The objection that no independent refund order had been passed by the Assistant Commissioner was rejected as inconsistent with that explanation. Since the refund was admittedly due and was paid after more than three months, the statutory conditions for interest were satisfied. The matter was remanded only for quantification of the interest payable. Case-Laws Central Excise Tue, 04 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45280