TMI Blog2014 (7) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... egards exemption as well as eligibility for refund. In such cases, it is settled law that the interest is payable from the date of filing the refund claim and not from the date of receipt of the final order of the Tribunal. In this case, the subject matter of the dispute itself was interest on the refund claim by the appellant after three months from the date of filing the refund claim. In such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Ms. Sabrina Cano, Superintendent (AR), for the Respondent. ORDER Brief facts of the case are that the appellants filed refund application for Rs. 3,44,972/- on the ground of opting out from the Cenvat Scheme to avail full exemption of duty on their products from August, 2004 vide Notification No. 30/2004-C.E., dated 9-7-2004 and paid Rs. 3,46,072/- vide TR.6 challans towa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctioned by the jurisdictional Assistant Commissioner, vide Order-in-Original No. 47/2001(R), dated 24-1-2011 under Section 11BB of the Central Excise Act, 1944. The assessee filed appeal before the Commissioner (Appeals) for interest on the refund amount of Rs. 3,44,972/- from the date of filing of refund. Commissioner (Appeals) after considering the appeal filed by the appellant came to the concl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of filing the refund claim. In such a situation, the stand taken by the Commissioner (Appeals) that three months has to be accounted from the date of receipt of the final order of the Tribunal taking a view that interest is admissible is not correct. I find that in the case of Ranbaxy Laboratories Ltd. v. UOI Ors. [2011-TIOL-105-SC-CX = 2011 (273) E.L.T. 3 (S.C.)], it has been hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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