TMI Blog2006 (10) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... xist – so Comm. (A) order takes the place of order sanctioning refund & it is naturally with reference to the original application of the claimant – interest from the expiry of 3 months from date of receipt of refund application is payable - E/2278/2005 - A/1693/2006-WZB/C-IV/(SMB), - Dated:- 5-10-2006 - Shri M. Veeraiyan, Member (T) [Order per] - This is a Department's appeal against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) vide her order dated 23-3-2005 held that the party is eligible for interest on the refund from the expiry of three months from the date of receipt of refund application as ordered by the Commissioner (Appeals). 3. Heard the learned SDR. 4. This is the second round of litigation relating to interest payable on the refund. In this case the refund application was admittedly filed on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the date of payment. The order of the Commissioner (Appeals) sanctioning refund is dated 22-12-2003. As per the explanation, Commissioner's order of sanctioning refund will be treated as having been sanctioned under sub-section (2) Section 11B. Therefore the earlier orders of the Assistant Commissioner not sanctioning the refund claim do not exist. The Commissioner (Appeals) order takes the plac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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