Interest eligible on refund of excess reversal of cenvat credit if not sanctioned within 3 Months of application

Reliance Industries Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabed)

The limited issue to be decided in the present case is that when the appellant were granted the refund of excess reversal of cenvat credit whether they are entitled for the interest for the delayed sanction of refund in terms of Section 11 BB. I find that there is no dispute regarding sanction of refund as the appellant has been granted the refund of excess reversal of cenvat credit. The Learned Commissioner has

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