https://www.taxtmi.com/caselaws?id=52304 Refund of duty deposited during investigation could not be denied on a purely territorial banking objection where the deposit was undisputed and the challan was verified; the place of deposit through a Delhi bank did not change the character of the duty or justify rejection of the claim, so the refund was upheld. Interest under Section 11BB of the Central Excise Act, 1944 was payable from three months after receipt of the refund application, because once refund is ultimately sanctioned, including in appeal, the statutory period runs from the original application date and is not postponed by the earlier rejection. en-us Thu, 09 Oct 2003 00:00:00 +0530 Tue, 05 Oct 2010 11:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52304 Refund of duty deposited during investigation could not be denied on a purely territorial banking objection where the deposit was undisputed and the challan was verified; the place of deposit through a Delhi bank did not change the character of the duty or justify rejection of the claim, so the refund was upheld. Interest under Section 11BB of the Central Excise Act, 1944 was payable from three months after receipt of the refund application, because once refund is ultimately sanctioned, including in appeal, the statutory period runs from the original application date and is not postponed by the earlier rejection. Case-Laws Central Excise Thu, 09 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52304