2004 (2) TMI 89

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....ent]. - The dispute relates to the period for which the applicant is entitled to claim interest. According to the applicant, it is entitled to interest from 5-2-98 taking into consideration, its refund application filed on 5-2-98. The respondent on the other hand has submitted that relevant date is 6-12-2001, namely, the date of application for refund after the final order was passed by this Tribu....

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....f the amount deposited was made on 8-4-2003. 3. Interest is claimed by the applicant on the basis of the provisions contained under Section 11BB. The above Section provides that if any duty ordered to be refunded under Section 11B to any applicant is not refunded within 3 months from the date of receipt of application under sub-section (1) of that Section, there shall be paid to that applicant in....

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....e Court shall be deemed to be an order passed under the said sub-section (2) for the purposes of this section." 4. In view of the above Explanation when this Tribunal passed Final Order on 6-12-2001 it would relate back to the date of the order passed under sub-section (2) of Section 11B. In view of the above we are of the view that the applicant is fully justified in contending that interest due....