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Commissioner of Central Excise, Chennai-IV Versus M/s Hindustan Petroleum Corporation Ltd.

2016 (2) TMI 452 - CESTAT CHENNAI

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 .....

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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 well as decision of the Tribunal in the case of Jayanta Glass Industries Pvt. Ltd .....

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n, 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 month .....

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ll 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 learne .....

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ppeal 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 0 .....

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ved by such order and came in the present appeal. 3. Heard both sides and perused the records. 4. So far as the date chart given by the respondent as above is concerned, there is no dispute by Revenue. That throws light that respondent's claim fo .....

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