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TMI Blog2015 (4) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... 633/Refund/2008-2009 which was upheld by first appellate authority under OIA No. Commr(A)/310 & 311/VDR-I/2010 dated 01.11.2010. That appellant s appeal against Order-in-Appeal dated 01.11.2010 was allowed by CESTAT s order No. A/700-701/WZB/AHD/2012 dated 16.05.2012. That as a result of CESTAT s order dated 16.5.2012 adjudicating authority vide order dated 29.8.2012 sanctioned refund claims of Rs. 3,54,694/- and rejected refund of Rs. 1,05,813/-. It was the case of the learned Advocate that appellant is entitled to interest after three months from the date of filing of refund claims till the date of refund claimed were paid to the appellant under Section 11B and Section 11BB of the Central Excise Act, 1944 which has been denied by the lowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1BB introduces a deeming fiction that where the order for refund of duty is not made by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise but by an Appellate Authority or the Court, then for the purpose of this Section the order made by such higher Appellate Authority or by the Court shall be deemed to be an order made under sub-section (2) of Section 11B of the Act. It is clear that the Explanation has nothing to do with the postponement of the date from which interest becomes payable under Section 11BB of the Act. Manifestly, interest under Section 11BB of the Act becomes payable, if on an expiry of a period of three months from the date of receipt of the application for refund, the amount claimed is st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 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. 5. In view of the above settled proposition of law appellant is entitled to interest after three months from the date of filing of refund claims to the date of payment of refund amounts, as the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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