TMI Blog2013 (2) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) order which is upheld and the appeal which is debarred of merit is dismissed. - Excise Appeal No.-128/2011 - Final Order No. A-872/KOL/2012 - Dated:- 23-11-2012 - SRI S.K. GAULE, J. Sri S.P. Siddhanta, Consultant For Appellants Sri S. Chakraborty, A.C. (A.R.) For Respondents Per SRI S.K. GAULE The appellant filed this appeal against order Appeal No.59/Kol-V/2010 dated- 15/12/2010 whereby Ld. Commissioner (Appeal) has upheld the Lower Adjudicating Authority s order. 2. Briefly stated facts of the case are that the appellant filed a refund claim for interest on amount of Rs.6.00 Lakhs paid by them on 31.12.1999 during the course of investigation. The Appellant claimed interest from 30/3/2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: I find that Rs.6 Lakhs was paid bv the appellant from PL.A on 31.12.99 during investigation. SCN was issued on 09.02.2001.J.C. vide Order-in-Original dt. 20.05.2004 confirmed duty of Rs.6,87,050/- with penalty of equal amount and Commissioner (A) vide Order dt. 30.09.04 reduced duty to Rs.87,050/- penalty of equal amount. Thereafter, the appellant submitted Refund application on 30.03.2005. Department preferred appeal against 0-in-A dt. 30.9.2004 which was rejected by CESTAT vide order dated- 24.04.2007. Adjudicating authority held that interest on delayed refund is to be paid after the expiry of three months from the final disposal of the dispute between the parties i.e from 24.4.2007 being date of CESTAT order. In Jaya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly the provisions contained in Section 11BB. The applicant will be entitled to interest on Rs.9,19,286/- for a period from the expiry of three months from the date of application for refund till date of payment at the rate specified in Section 11 BB. Interest will be calculated on the above basis and will be paid to the applicant within one month from the date of receipt of a copy of this order. From the above it is clear that the appellant would be entitled to interest for a period from the expiry of Three months from the date of application for refund till date of payment at the rate specified under Section 11BB.I find that Hon ble Supreme Court has confirmed the view taken by I.T.C. Ltd. (supra) and I find that appellant have been ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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