https://www.taxtmi.com/caselaws?id=45317 Interest under Section 11BB was payable on a delayed excise refund even though the refund was ordered by the Tribunal and not directly by the Assistant Commissioner under Section 11B(2), because the Explanation treats such appellate refund orders as orders under that sub-section for Section 11BB purposes. As the refund had remained unpaid for more than three months, the statutory condition for interest was satisfied, and the contrary view of the Tribunal was set aside. The assessee was therefore entitled to interest, with the quantum to be determined separately. en-us Thu, 22 Apr 1999 00:00:00 +0530 Fri, 09 Jul 2010 17:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45317 Interest under Section 11BB was payable on a delayed excise refund even though the refund was ordered by the Tribunal and not directly by the Assistant Commissioner under Section 11B(2), because the Explanation treats such appellate refund orders as orders under that sub-section for Section 11BB purposes. As the refund had remained unpaid for more than three months, the statutory condition for interest was satisfied, and the contrary view of the Tribunal was set aside. The assessee was therefore entitled to interest, with the quantum to be determined separately. Case-Laws Central Excise Thu, 22 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45317