https://www.taxtmi.com/caselaws?id=53514 The Tribunal set aside the Commissioner (Appeals) order granting interest to the respondents on a pre-deposit refund, emphasizing that interest is only applicable if the refund is delayed beyond three months of the application. The appeal of the Revenue was allowed, dismissing the Cross Objections filed by the respondents. The judgment clarifies the application of Section 11BB on interest for delayed refunds, highlighting the importance of timely refund applications for claiming interest. en-us Fri, 05 Nov 2004 00:00:00 +0530 Wed, 13 Oct 2010 16:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53514 The Tribunal set aside the Commissioner (Appeals) order granting interest to the respondents on a pre-deposit refund, emphasizing that interest is only applicable if the refund is delayed beyond three months of the application. The appeal of the Revenue was allowed, dismissing the Cross Objections filed by the respondents. The judgment clarifies the application of Section 11BB on interest for delayed refunds, highlighting the importance of timely refund applications for claiming interest. Case-Laws Central Excise Fri, 05 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53514