https://www.taxtmi.com/caselaws?id=798520 Statutory interest on a service-tax refund accrues under Section 11BB of the Central Excise Act, as applied through Section 83 of the Finance Act, 1994, when the refundable amount remains unpaid for three months after receipt of the original Section 11B refund application. The deeming provision for refunds granted through an appellate or court order does not defer the start of interest. A later communication that merely continues or reminds the authorities of the original claim is not a fresh refund application. Interest was therefore payable from expiry of three months after the original application until actual refund. en-us Mon, 07 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798520 Statutory interest on a service-tax refund accrues under Section 11BB of the Central Excise Act, as applied through Section 83 of the Finance Act, 1994, when the refundable amount remains unpaid for three months after receipt of the original Section 11B refund application. The deeming provision for refunds granted through an appellate or court order does not defer the start of interest. A later communication that merely continues or reminds the authorities of the original claim is not a fresh refund application. Interest was therefore payable from expiry of three months after the original application until actual refund. Case-Laws Central Excise Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798520