𝗖𝗲𝘀𝘁𝗮𝘁 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗗𝗲𝗹𝗮𝘆 𝗶𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗦𝗮𝗻𝗰𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Interest is payable under Section 11BB of the Central Excise Act, 1944, for delays in sanctioning refunds beyond three months from the date of application. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: Capita India Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: The appellant is eligible for interest on delayed refund sanction under Rule 5 of Cenvat Credit Rules for export services.

𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that interest under Section 11BB is payable on delayed refunds, citing Reliance Industries Ltd. (2010) and emphasizing judicial discipline under Article 141. It held that quasi-judicial authorities must follow Supreme Court precedents, including Ranbaxy Laboratories Ltd., which mandates interest for refund delays.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Capita India Pvt. Ltd. vs. The Commissioner of Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 12 December 2022 📜 This ruling affirms the appellant's right to interest on delayed refunds as per Section 11BB of the Central Excise Act, 1944.