TMI Blog2015 (11) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 1,54,668/- to the petitioner vide Order-in-Original dated 12.04.2012. As per the respondent, the correct interest amount on the date of sanctioning of refund on 12.04.2012 comes to ₹ 1,54,668/-. - since the respondent Department is duty bound to pay the interest amount in favour of the petitioner, therefore, three months time is granted to the respondent Department to comply with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id within six weeks from the date of the order, i.e., 02.03.2012. 2. Vide order dated 22.07.2014, the petitioner was directed to prepare a calculation sheet indicating the amount due and payable to him by way of duty and interest, if any, and the provisions thereof. The respondent was also directed to check and verify the said calculation sheet and file a response thereto by way of a short affi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Appellate Tribunal, (for short CESTAT ), New Delhi, therefore, as per Section 11B(1) of the Act, the relevant date for the purpose of refund in the instant case is 27.03.2002. The petitioner had filed application dated 18.02.2003 claiming refund of ₹ 2,86,074/-. In terms of provisions of Section 11BB of the Act, interest becomes due for the period beyond three months from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stment and recovery of confirmed demand was free from any restraints. The demand of Government dues, against which the refunded amount adjusted, was confirmed against them vide Orderin- Original dated 18.12.2002 and again on 14.05.2004 and 11.11.2011 in a de novo proceedings. The learned CESTAT vide final order dated 02.04.2014 has set aside the order in appeal dated 11.11.2011 passed by the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on instructions from Dr. S.K. Sheoran, Deputy Director, submits that the said order is under examination before the respondent Department. 10. In view of the facts recorded above, since the respondent Department is duty bound to pay the interest amount in favour of the petitioner, therefore, three months time is granted to the respondent Department to comply with the order passed by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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