2011 (2) TMI 476

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..... d finality - Thereafter not giving refund within three months by the department, the appellants are entitled to claim interest after three months after 26-5-1995 - If the Revenue was aggrieved really to sanctioning of the refund claim, they would have been preferred an appeal against the order of the Commissioner (Appeals) sanctioning the refund claim-dated 29-10-1999, which Revenue has failed to .....

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..... e applicant state that in fact the date of entitlement of interest on refund should be 26th May 1995 as discuss by this Tribunal in preceding para No. 6 of the said order. 3. I have consider the contention made by the applicant. By this application of rectification of mistake which is apperent on record. Accordingly, para No. 7 8 of the order dated 4-8-2010 may be read as under :- In this c .....

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..... al against the order of the Commissioner (Appeals) sanctioning the refund claim-dated 29-10-1999, which Revenue has failed to do so. Hence, in the facts and circumstances of the case, the appellants are entitled for interest on the refund claim w.e.f. the date of expiry of three months after 26-5-1999. The case law cited by the learned Advocate in the case of Commissioner of Central Excise, Pune-I .....

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