TMI Blog2016 (2) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... hat interest is payable on any rebate or refund claim, if such a claim is not paid within three months of the application made in that behalf. Respondent's application not being entertained within three months of the respective dates as stated above, entitlement to the interest arose under section 11BB of the Central Excise Act, 1944. In view of the aforesaid factual position and the law as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and rebate has been granted accordingly, no interest shall be payable from the date of application for rebate. 2. Respondent on the other hand says that application for rebate was filed on 18.10.2009, 07.10.2009 and 21.06.2010. But such applications were rejected for which the respondent was before learned Commissioner (Appeals) in appeal. That authority allowed the prayer of the respondent on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent as above is concerned, there is no dispute by Revenue. That throws light that respondent's claim for rebate for different amounts were pending from 18.10.2009, 07.10.2009 and 21.06.2010. Appellant succeeded before Commissioner (Appeals) on 18.03.2011 on such claim and rebate was granted on 19.05.2011. 5. Section 11BB of the Central Excise Act, 1944 has mandate that interest is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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