https://www.taxtmi.com/caselaws?id=789535 Interest is payable on a delayed refund where money was collected from the assessee without authority and retained by the Revenue beyond the statutory refund period under section 11BB of the Central Excise Act, 1944. The wrongful withholding of the assessee's money justifies compensation, and the absence of an express provision does not defeat relief. Further interest on unpaid interest may also be claimed, but only up to the date of filing before the Court; no further interest accrues for the period during which delay was attributable to the pendency of the matter before the Court. en-us Thu, 26 Mar 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789535 Interest is payable on a delayed refund where money was collected from the assessee without authority and retained by the Revenue beyond the statutory refund period under section 11BB of the Central Excise Act, 1944. The wrongful withholding of the assessee's money justifies compensation, and the absence of an express provision does not defeat relief. Further interest on unpaid interest may also be claimed, but only up to the date of filing before the Court; no further interest accrues for the period during which delay was attributable to the pendency of the matter before the Court. Case-Laws Central Excise Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789535