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2018 (11) TMI 20 - CESTAT NEW DELHIInterest on delayed claim - time limitation - Section 11 B of Central Excise Act - whether the Revenue is liable to pay interest under Section 11 BB of the Act of which commences from the date of expiry of three months from the date of receipt of application for refund or on expiry of the said three months period from the date on which the order of refund is made? Held that:- The bare perusal of these provisions makes it clear that the appellant has to file the application praying for refund of any duty of excise and interest within one year from the relevant date i.e. within 1 year from the date of assessee became entitled for that refund. Once such application is made as per Sub-Section 2 of 11B of the Act Assistant Commissioner has to pass an appropriate order and if the refund as claimed is allowed it has to be made within three months of the application as was made by the asseessee under said Section 11 B. The Explanation to Section 11 BB further clarifies the controversy which says that where any order of refund is made by Commissioner (Appeals) Appellate Tribunal, National Tax Tribunal or any Court against the an order of Assistance Commissioner of Central Excise under sub-Section 2 of Section 11 B, the order passed by the Commissioner(Appeals), Appellate Tribunal or as the case may be shall be deemed to be an order passed under the sub-section 2 of the sub-Section B for the purposes of this Section. The period of three months as mentioned in Section 11 BB of the Act is to reckon from the date of application as was filed under Section 11(1) of the Act and not from the application as was filed after the order of refund - the Department without any specific directions was liable to pay the interest. Appeal allowed - decided in favor of appellant.
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