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2017 (12) TMI 596 - AT - Service TaxInterest on refund - Section 11BB of Central Excise Act, 1944 - case of appellant is that when the refund applications were filed on the respective dates in respect of the amounts stated in the Table, such refund not being granted by the Authority below, it is entitled to interest - Held that: - Bare perusal of the statutory provision in Section 11BB of the Act throws light that Section 11BB comes into operation only after an order of refund has been made under Section 11B of Central Excise Act, 1944. This is the pre-requisite for grant of refund. In the present case of the appellant, right to refund arose only in terms of order of Tribunal which was passed on 10.2.2016. If Revenue has not granted refund within three months of filing of application in terms of such order, it is entitled to interest thereafter. Learned adjudicating authority is therefore directed to examine whether refund application was filed in terms of order dated 10.2.2016 and whether such refund applications were disposed of within three months thereof. Appeal allowed by way of remand.
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