TMI Blog2017 (3) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... oes today - respondent’s argument that neither the adjudicating authority granted interest nor did petitioner seek it at any stage is of no avail - interest allowed - petition allowed - decided in favor of petitioner. - W.P.(C) 11792/2016, CM APPL. 46492/2016 - - - Dated:- 25-1-2017 - MR. S. RAVINDRA BHAT MR. NAJMI WAZIRI JJ. Petitioner Through: Mr. Ruchir Bhatia, Adv. Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue stands concluded by the decision of this Court in U.P. Twiga Fiber Glass Ltd. (supra). In the said case, while dismissing the special leave petition filed by the revenue and putting its seal of approval on the decision of the Allahabad High Court, this Court had observed as under: Heard both the parties. In our view the law laid down by the Rajasthan High Court succinctly in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... three months from the date of the commencement of Section 11BB brings in the starting point of liability to pay interest, notwithstanding the date on which decision has been rendered by the competent authority as to whether the amount is to be transferred to Welfare Fund or to be paid to the applicant needs no interference. The special leave petition is dismissed. No costs. 14. At this sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above analysis, our answer to the question formulated in para (1) supra is that the liability of the revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which order of refund is made. 2. The Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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