https://www.taxtmi.com/caselaws?id=51863 The Tribunal ruled that the Revenue's liability to pay interest starts three months after the filing of the refund application, not from the date of cheque encashment. Interest is entitled until the actual refund is issued, not just until the refund order is sanctioned. The department must pay interest on delayed interest, and interest cannot be claimed for refunds filed before the introduction of Section 11BB. The Tribunal directed the authority to recalculate interest based on these findings, disposing of the appeal. en-us Tue, 11 Mar 2003 00:00:00 +0530 Wed, 29 Sep 2010 09:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51863 The Tribunal ruled that the Revenue's liability to pay interest starts three months after the filing of the refund application, not from the date of cheque encashment. Interest is entitled until the actual refund is issued, not just until the refund order is sanctioned. The department must pay interest on delayed interest, and interest cannot be claimed for refunds filed before the introduction of Section 11BB. The Tribunal directed the authority to recalculate interest based on these findings, disposing of the appeal. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51863