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TMI Blog2012 (2) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... mences from the expiry of three months from the date of receipt of the application for refund under Section 11B(1) and not on the expiry of the said period from the date on which an order for refund is made. - WRIT PETITION NO.9100 OF 2011 - - - Dated:- 30-1-2012 - DR.D.Y.CHANDRACHUD M.S. SANKLECHA, JJ. Mr. A.S. Rao for the Petitioner. Mr. Prakash Shah i/b PDS Legal for the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Constitution on the ground of bias, by a judgment dated 27 April 2007 and a fresh adjudication of the show cause notice was directed to be carried out. Following the order of the Division Bench the Commissioner of Central Excise, Raigad by his order dated 6 December 2007 dropped the notice to show cause. The Assistant Commissioner (Rebate) Raigad sanctioned the rebate claims without intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has dismissed the revision application. 2. Counsel appearing on behalf of the Petitioner submitted that the entitlement of the Respondent to a rebate was crystallized only on 6 December 2007 when the notice to show cause was dropped by the Commissioner of Central Excise. The rebate claims were sanctioned within a period of three months thereafter by the Assistant Commissioner (Rebate) and hen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Government. The Supreme Court observed that the explanation to Section 11BB introduces a deeming fiction to the effect that where the order for refund is not made by the Assistant Commissioner but by an appellate authority or the Court, then for the purposes of the Section the order passed by the appellate authority or the Court shall be deemed to be an order under subsection (2) of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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