https://www.scconline.com/blog/post/2023/01/03/refund-under-rule-5-refund-under-section-11b-within-ambit-section-bb-interest-payable-delay-sanctioning-refund-under-rule-5-legal-new-legal-research-updates-cestat-cenvat-credit-rules/
‘Commissioner ought to have followed Supreme Court's Ranbaxy Laboratories verdict’; CESTAT grants interest on delayed sanction of Refund claim under Rule 5 of CENVAT Credit Rules