2006 (10) TMI 268

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..... nt s appeal against the order of the Commissioner (Appeals) No. P-III/123/2005 dated 23-03-2005 by which the order-in-original No. 35/REFUND/C.Ex./VIII/04 dated April, 2004 was modified. 2. The relevant facts, in brief, are as follows : (a) The respondent filed a refund claim for Rs. 48,913/- on 10-9-1997; (b) The Assistant Commissioner rejected the refund claim by his order-in-ori .....

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..... nd application was admittedly filed on 10-9-1997. Section 11BB envisages payment of interest in respect of any refund claim paid after the expiry of three months from the date of receipt of the refund application. The explanation under Section 11BB is as follows : Explanation :- Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal or any court against an order of .....

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..... ssioner (Appeals) order takes the place of order sanctioning refund. Under these circumstances the order of the Commissioner (Appeals) sanctioning refund is naturally with reference to the original application of the claimant. The interest should be paid from the expiry of three months from the date of receipt of refund application as ordered by the Commissioner (Appeals). 6. This is not a case .....

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