https://www.taxtmi.com/caselaws?id=52736 The Commissioner (Appeals) held that the appellants were entitled to interest under Section 11BB as the refund application was filed before the introduction of the section, and the refund was granted after the interest-free period of three months. The delay in refund made the department liable to pay interest under Section 11BB, including Modvat credit refunds, as per Section 11B(2) of the Act. The revenue's appeal was dismissed for lack of merit. en-us Thu, 01 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 14:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52736 The Commissioner (Appeals) held that the appellants were entitled to interest under Section 11BB as the refund application was filed before the introduction of the section, and the refund was granted after the interest-free period of three months. The delay in refund made the department liable to pay interest under Section 11BB, including Modvat credit refunds, as per Section 11B(2) of the Act. The revenue's appeal was dismissed for lack of merit. Case-Laws Central Excise Thu, 01 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52736