TMI Blog2009 (12) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... hin three months from the date of application of refund claim and if there is any subsequent litigation, that does not bar the assessee to claim the interest from date of expiry of three months of the filing of the refund claim - appeal rejected - decided against Revenue. - Appeal No. E/615/08, E/900/09, E/901/09 E/1081 to 1083/09-E/CO-152/08-Mum - - - Dated:- 17-12-2009 - Ashok Jindal (Judicia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be refunded under sub-section (2) of Section 11B to any applicant is not refunded within three months from the date of receipt of application under sub-section (1) of that section, there shall be paid to that applicant interest at such rate (not below five per cent) and not exceeding thirty per cent per annum as is for the time being fixed (by the Central Government, by Notification in the Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise or Deputy Commissioner of Ceentral Excise) under sub-section (2) of section 11B, the order passed by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, by the court shall be deemed to be an order passed under the said sub-section (2) for the purposes of this section.) 5. The learned Advocate submitted that the Honble Apex Court, the Honble High Court and this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenged the impugned order on the basis of the order of the Tribunal in the case of CCE, Pune III vs. Ballarpur Industries Ltd. before the Honble Bombay High Court. After filing this appeal the Bombay High Court has upheld the same in favour of the assessee which is reported in 2008 (229) ELT 498-Bom. Other ground of the Department is that they have paid the refund claim within three months from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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