https://www.taxtmi.com/caselaws?id=52915 The Tribunal upheld the Commissioner (Appeals) decision regarding the calculation of interest on the refund of excess duty paid by the appellants. The Tribunal emphasized that interest should be levied from the date of the refund application, not the Commissioner (Appeals) decision, as per statutory provisions of Section 11BB of the Central Excise Act. The appellants' argument that the Commissioner (Appeals) decision should be considered as an order for refund of duty was rejected, as the refund application was filed after the Commissioner (Appeals) decision, aligning with the legal framework governing refund applications and interest calculation. en-us Wed, 09 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 14:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52915 The Tribunal upheld the Commissioner (Appeals) decision regarding the calculation of interest on the refund of excess duty paid by the appellants. The Tribunal emphasized that interest should be levied from the date of the refund application, not the Commissioner (Appeals) decision, as per statutory provisions of Section 11BB of the Central Excise Act. The appellants' argument that the Commissioner (Appeals) decision should be considered as an order for refund of duty was rejected, as the refund application was filed after the Commissioner (Appeals) decision, aligning with the legal framework governing refund applications and interest calculation. Case-Laws Central Excise Wed, 09 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52915