2016 (12) TMI 972

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..... in, Advocates for the Appellant (s) Shri Rajeev Ranjan, Joint Commr. (A.R.) for the Department ORDER The present appeal is preferred against Order-in-Appeal No.167-CE/APPL/KNP/06 dated 27.04.2006 passed by Commissioner (Appeals). 2.   The brief facts of the case are that the appellants were engaged in dyeing and processing of fabrics. They filed refund application dated 08.09.2004 fo .....

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..... st was allowable to the appellant for the period from 01.10.2003 till 27.06.2005. The said appeal was decided by the Order-in-Appeal No.167-CE/APPL/KNP/06 dated 27.04.2006, wherein the Commissioner (Appeal) has held that the claim of refund was filed on 08.09.2004 and the refund was sanctioned on 27.06.2005, and held that under the circumstances, interest was payable to the appellant from 07.12.20 .....

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..... .10.2003 till 27.06.2005. 5.   The Ld. DR for Revenue has supported the impugned Order-in-Appeal. 6.   We have taken into consideration the rival contentions, Section 11BB of Central Excise, 1944 is amply clear that the interest is payable after three months of the filing of claim for refund. The claim for refund was filed on 08.09.2004 and Ld. Commissioner (Appeals) has allo .....

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