Liability of interest payament on wrong appropriation, Central Excise

[subrahmanyam nookala]

while sanctioning the rebate claims the Asst. Commissioner has exercised section 11 of CE ACT 1944. At that time one of our confirmed demand is pending before Commissioner (Appeals). But subsequently it was allowed by Commissioner in our favour. It means that the appropriation has done by the Asst. Commissioner is decided as not sustainable. Immediately we submitted the Commissioner (Appeals) order to the AC to sanction our refund along with interest under section 11BB delay of refunds along with interest. To the best of my knowledge and basing on Honourable Supreme court judgment ' Renbaxy India Ltd., we are eligible for interest after completion of 3 months from the date of our refund claim lodged in ACES. Please comment