TMI Blog2018 (1) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... TR-6 challan on 04/05/2007 and application for refund of the same was filed on 09/10/2007 and refund of the same was sanctioned on 26/12/2007 but actually refunded on 30/09/2016 - under the provisions of Section 11BB of Central Excise Act, 1944 the appellant is entitled for interest from 09/01/2008 to 30/09/2016. Appeal allowed - decided in favor of appellant. - E/70572/2017-EX[SM] - A/71641/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant filed an application for refund of pre-deposit of ₹ 50.00 lakhs and the said application was received in the office of the Assistant Commissioner of Central Excise, Division-II, Ghaziabad on 09/10/2007. The said application was decided through Order-in-Original dated 26/12/2007 wherein out of the said amount of ₹ 50.00 lakhs an amount of ₹ 18,85,930/- was paid through cheque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity referred to the said Order-in-Original 26/12/2007 and the amount of ₹ 31,14,070/- recovered through the same and allowed refund of ₹ 8,25,000/- which was part of ₹ 31,14,070/- recovered from the appellant through Order-in-Original dated 26/12/2007. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals), which was decided through impugned Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd it was ultimately refunded on 30/09/2016. He has further submitted that as per Order-in-Original dated 26.12.2007 the application for refund of ₹ 50.00 lakhs was received in the office of Assistant Commissioner on 09/10/2007 and that under Section 11BB of Central Excise Act, 1944 the eligible period for interest start after completion of 3 months from the date of receipt of application an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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