https://www.taxtmi.com/caselaws?id=791437 Section 11BB of the Central Excise Act provides that interest on delayed refund starts after three months from receipt of the refund application, and an appellate or court order does not shift that commencement date. Where a refund application was filed and the amount remained unpaid beyond that statutory period, statutory interest is payable from the expiry of three months. However, the Act contains no express provision for interest on delayed payment of such interest, and in the absence of a clear mandate, a claim for compound or consequential interest is not maintainable. The operative result is limited to statutory interest on the delayed refund, with the further claim rejected. en-us Fri, 08 May 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791437 Section 11BB of the Central Excise Act provides that interest on delayed refund starts after three months from receipt of the refund application, and an appellate or court order does not shift that commencement date. Where a refund application was filed and the amount remained unpaid beyond that statutory period, statutory interest is payable from the expiry of three months. However, the Act contains no express provision for interest on delayed payment of such interest, and in the absence of a clear mandate, a claim for compound or consequential interest is not maintainable. The operative result is limited to statutory interest on the delayed refund, with the further claim rejected. Case-Laws Central Excise Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791437