https://www.taxtmi.com/caselaws?id=52713 The Tribunal held that M/s. British Health Products were eligible for interest under Section 11A and 11BB of the Central Excise Act from the expiry of three months from the date of their refund application until the actual refund of duty. The delay in refund was not attributable to the appellants, as they promptly filed the claim after the Tribunal's decision in their favor, and the Revenue took over 10 months to issue a show cause notice. The Tribunal emphasized that the provisions of Section 11BB should not be rendered redundant, ruling in favor of the Appellants. en-us Fri, 13 Feb 2004 00:00:00 +0530 Thu, 07 Oct 2010 13:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52713 The Tribunal held that M/s. British Health Products were eligible for interest under Section 11A and 11BB of the Central Excise Act from the expiry of three months from the date of their refund application until the actual refund of duty. The delay in refund was not attributable to the appellants, as they promptly filed the claim after the Tribunal's decision in their favor, and the Revenue took over 10 months to issue a show cause notice. The Tribunal emphasized that the provisions of Section 11BB should not be rendered redundant, ruling in favor of the Appellants. Case-Laws Central Excise Fri, 13 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52713