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TMI Blog2006 (1) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is filed by the Revenue against the Order-in-Appeal dated 14-10-2004 wherein interest was awarded to the respondents on their refund claim after 3 months from the date of filing of refund claim. 2. Relevant facts that arise for consideration are that the respondents filed refund claim for Rs. 2,79,129/- on 10-4-1989 on account of payment of excess duty. The appellants imported second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order allowed the appeal of the respondents and directed the lower authorities to refund the amount of excess duty along with interest after expiry of 3 months from 10-4-1989 as per the provisions of Section 27A of the Customs Act, 1962. Hence this appeal. 3. Learned D.R. submits that the Order of the Commissioner (Appeals) is flawed to the extent that he has directed the department to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest from the date of refund claim filed by the respondents. For the proposition he relies upon the decision of the Hon ble High Court of Calcutta in the case of Titan Engg. Co. Pvt. Ltd. v. CCE, Bolpur, reported at 2004 (189) E.L.T. 416 (Cal.). 5. Considered the submissions made by both sides and perused the record. It is not in dispute that the appellants have filed the refund claim in time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is as follows :- The proviso to Section 11BB also takes care of the cases where refund became due prior to the insertion of proviso but the refund has not been paid until the insertion of Section 11B. In such event the date with effect from which liability to pay interest runs is with effect from the date of the expiry of three months from the date of the receipt of the assent of the Pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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