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2016 (10) TMI 273 - HC - Central ExciseEntitlement of interest w.e.f. 21.8.2008 on refund - whether @12% or 6% in terms of Section 11BB of the Act - amount of pre-deposit made by the assessee - amount is not refunded within three months from the date of passing of the order - Held that:- part of the amount, was refunded to the appellant in January, 2009, whereas remaining part of the amount was refunded in April, 2009. As per the circular of the Government of India, Ministry of Finance No. 275/37/2K-CX.8A dated 2.1.2002, in case the amount is not refunded within three months from the date of passing of the order, the assessee is entitled to interest. No formal application is required to be filed. A simple letter is sufficient for the same. The application in the present case was filed by the appellant on 22.5.2008. There is error in the date noticed in the order passed by the authority for filing the application as 21.10.2008. Hon'ble Supreme Court in the case of Commissioner of Central Excise, Hyderabad v. I.T.C. Ltd.[2004 (12) TMI 90 - SUPREME COURT OF INDIA] allowed the refund along with interest @ 12% per annum. Therefore, the appellant herein is entitled to payment of interest @ 12% per annum for the period after three months till the refund was granted after passing of the order by the Tribunal on 2.5.2008. - Appeal disposed of
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