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TMI Blog2013 (2) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... D/2012 dated 03.08.2012 has set-aside the order which rejected the claim of interest on the amount of refund. 4. The issue involved in the current appeal is also the very same and in respect of the very same assessee, I find that final order dated 03.08.2012 was passed by me sitting singly, wherein, I have recorded as under:- 3. Learned Counsel would submit that there is no dispute that the appellant is eligible for the refund claim as the said issue is settled by the decision of the Tribunal vide final order dated 20.08.2010. It is his submission that Revenue is not granting interest to the appellant holding that the appellant is due for interest, three months from 20.08.2010 and not from the date of filing of refund claim. He wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. Further, the appellant filed appeals along with stay application with CESTAT who vide their Final Order No. A/1314-1319/WZB/AHD/2010 dated 20.08.2010 have allowed the appeals with consequential relief to the appellant. Finally, by the impugned order, the refund of Rs. 4,53,255/- was sanctioned to the appellant. Hence, the department has taken the requisite action on time at the very initial stage of refund application filed by the appellant by admitting and transferring the refund amount to Customer Welfare Fund. The department did not keep the refund amount pending with itself. The refund amount was credited to the Consumer Welfare Fund and lying there during the period of litigation. The finality of the refund amount was achieved and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Assistant Commissioner on 12th January 2004, the Court directed payment of Statutory interest under the said Section from 12th April 2004 i.e. after the expiry of a period of three months from the date of receipt of the application. Thus, the said decision is of no avail to the revenue. 15.In view of the above analysis, our answer to the question formulated in para (1) supra is that the liability of the revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which order of refund is made. 6. In view of the above, I find that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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