https://www.taxtmi.com/caselaws?id=468513 Interest under Section 11BB on a refund sanctioned after remand runs from the expiry of three months after receipt of the original refund application, not from the date of the remand order. The refund claim remained tied to the original application and was not a fresh claim arising from a new determination of duty, valuation, or classification. Earlier rejection did not alter the statutory start date once the claim was ultimately allowed on reconsideration. The stated position is that delayed-refund interest becomes payable after the statutory period from the original application expires, even where the matter has passed through multiple rounds of litigation. en-us Wed, 02 Jul 2008 00:00:00 +0530 Mon, 11 May 2026 14:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468513 Interest under Section 11BB on a refund sanctioned after remand runs from the expiry of three months after receipt of the original refund application, not from the date of the remand order. The refund claim remained tied to the original application and was not a fresh claim arising from a new determination of duty, valuation, or classification. Earlier rejection did not alter the statutory start date once the claim was ultimately allowed on reconsideration. The stated position is that delayed-refund interest becomes payable after the statutory period from the original application expires, even where the matter has passed through multiple rounds of litigation. Case-Laws Central Excise Wed, 02 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468513