https://www.taxtmi.com/caselaws?id=48341 A valid refund application under Section 11B of the Central Excise Act must be in the prescribed form and supported by documents showing duty payment and that the incidence was not passed on. Where those core documents were already filed, later requirements for correlation of chassis and engine numbers from existing records or additional certification did not render the applications incomplete from inception. Interest under Section 11BB becomes payable if the sanctioned refund is not made within three months of receipt of a valid Section 11B application, and the starting point is not postponed by later verification exercises. The denial of interest was therefore unsustainable. en-us Thu, 10 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48341 A valid refund application under Section 11B of the Central Excise Act must be in the prescribed form and supported by documents showing duty payment and that the incidence was not passed on. Where those core documents were already filed, later requirements for correlation of chassis and engine numbers from existing records or additional certification did not render the applications incomplete from inception. Interest under Section 11BB becomes payable if the sanctioned refund is not made within three months of receipt of a valid Section 11B application, and the starting point is not postponed by later verification exercises. The denial of interest was therefore unsustainable. Case-Laws Central Excise Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48341