9911796707
TMI Blog2004 (6) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Commissioner (Appeals) vide which he has allowed the respondents claim of interest, the Revenue has filed the present appeal. 2. The brief facts of the case are that the Asstt. Commissioner originally rejected the refund claim of respondent, in part. On an appeal against the same order, Commissioner (Appeals) confirmed the rejection. Thereafter an appeal was filed before the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es to the respondent. 3. The said order was challenged before the Commissioner who observed that in terms of explanation given under Section 11BB the assessee is entitled to the interest from the date of expiry of three months of enactment of Section 11BB. Accordingly he held that inasmuch as Section 11BB came into force only on 26-5-95, the respondents thereby is entitled to interest on the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of refund was made by Appellate Tribunal etc. against an order of Asstt. Commissioner of Central Excise under sub-section (2) of Section 11B, the order passed by the Tribunal, as the case may be, shall be deemed to be an order passed under said sub-section (2) for the purpose of the interest. As such the order of the Tribunal passed on 25-5-96 is deemed to be an order passed on refund applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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