https://www.taxtmi.com/caselaws?id=48980 The Tribunal ruled in favor of the applicant, directing the respondent to calculate and pay interest on duty refund from the date of the original refund application on 5-2-98. The Tribunal held that the Final Order on 6-12-2001 should be deemed to relate back to the original order date under Section 11B, justifying the applicant's claim for interest. The decision distinguished the Kolkata High Court case cited by the respondent, emphasizing the applicability of Section 11BB in this scenario. The respondent was ordered to make the interest payment within one month, with compliance due by 26-3-2004. en-us Fri, 13 Feb 2004 00:00:00 +0530 Mon, 11 May 2026 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48980 The Tribunal ruled in favor of the applicant, directing the respondent to calculate and pay interest on duty refund from the date of the original refund application on 5-2-98. The Tribunal held that the Final Order on 6-12-2001 should be deemed to relate back to the original order date under Section 11B, justifying the applicant's claim for interest. The decision distinguished the Kolkata High Court case cited by the respondent, emphasizing the applicability of Section 11BB in this scenario. The respondent was ordered to make the interest payment within one month, with compliance due by 26-3-2004. Case-Laws Central Excise Fri, 13 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48980