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2016 (2) TMI 452 - CESTAT CHENNAI

2016 (2) TMI 452 - CESTAT CHENNAI - TMI - Interest on rebate (refund) - whether Commissioner (Appeals) committed error in granting interest to the respondent from the date of the expiry of three months of the application for a rebate - Held that:- Section 11BB of the Central Excise Act, 1944 has mandate that 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 with .....

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(J) For the Appellant : Mr K P Muralidharan, AC (AR) For the Respondent : Ms Sweta Giridar, Adv ORDER Per D N Panda Revenue's contention in this appeal is that learned Commissioner (Appeals) committed error in granting interest to the respondent from the date of the expiry of three months of the application for a rebate. It was entitled to the rebate only after learned Commissioner (Appeals) resolved the controversy. The respondent having been entitled to rebate from that date and rebate has .....

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ndent on 19.05.2011 [Ref: pages 16-18 of appeal folder]. When no interest was granted to the respondent on the rebate amount which was due to be paid to the respondent with effect from three months of the date of receipt of the application as stated above,the respondent made application on 02.06.2011 to the authority for payment of interest. But that was rejected on 03.06.2011. Against such order of rejection, the respondent approached learned Commissioner (Appeals). That authority allowed the a .....

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