https://www.taxtmi.com/caselaws?id=52791 Interest on delayed refund under Section 11BB of the Central Excise Act accrued from receipt of the original refund application, not from remand proceedings. The refund claim had remained pending through rejection and remand, and the later remand could not be treated as a fresh application. As the refund was not granted within the prescribed time from the original application, interest was payable on the delayed refund, and the contrary view treating the remand as a new claim was incorrect. en-us Thu, 04 Mar 2004 00:00:00 +0530 Thu, 07 Oct 2010 17:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52791 Interest on delayed refund under Section 11BB of the Central Excise Act accrued from receipt of the original refund application, not from remand proceedings. The refund claim had remained pending through rejection and remand, and the later remand could not be treated as a fresh application. As the refund was not granted within the prescribed time from the original application, interest was payable on the delayed refund, and the contrary view treating the remand as a new claim was incorrect. Case-Laws Central Excise Thu, 04 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52791