𝗖𝗲𝘀𝘁𝗮𝘁 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁 𝗳𝗼𝗿 𝗥𝗲𝗳𝘂𝗻𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Appellant is entitled to interest on the refund from the expiry of three months from the date of the refund application. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: Bombardier Transportation India Pvt Ltd 𝗜𝘀𝘀𝘂𝗲: The appellant filed a refund application in June 2011, which was sanctioned in October 2011. The Tribunal ruled that the appellant is entitled to interest from three months after the application date.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that under Section 11BB, the appellant is entitled to interest on the refund application filed on 13 June 2011, if not sanctioned within three months. It clarified that if the refund is delayed beyond three months, the appellant is legally entitled to interest on the refund amount.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Bombardier Transportation India Pvt Ltd vs. C.C.E. & S.T.-Vadodara-II 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 01 February 2023 📜 This ruling upholds the appellant's right to interest on the refund from the expiry of three months from the refund application date.