High Court Corrects Tribunal's Misinterpretation on Interest for Delayed Refunds u/s 11B(1), Ensures Proper Entitlement.

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....Interest on refund claim - The tribunal, in its Order impugned wrongly applied the judgement of the Apex Court supra for purposes of denying the benefit of interest on delayed refund by holding that it was not entitled to the same from the date of the application under Section 11B(1), but only after the expiry of three months from the date of the Order of the tribunal dated 10 February 2016, if such applications were fled in terms of the said Order and were disposed of within three months thereof.- HC....