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TMI Blog2012 (9) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... f the refund application till the amount of refund is sanctioned to him - in favour of assessee. - C/243 of 2011 - Final Order No. A/1159/2012-WZB/AHD - Dated:- 3-8-2012 - Mr. M.V. Ravindaran, J. For Appellant : Shri N.K. Oza, Advocate For Respondent : Shri S.K .Mall, AR Per : Mr. M.V. Ravindaran; This appeal has been filed against the order in appeal No. ____ vide which the first appellate authority has rejected the appeal filed by the appellant for grant of interest on the amount of refund claim which has been filed by the appellant and allowed but credit to the Consumer Welfare Fund. 2. Heard both sides and perused the record. 3. Learned Counsel would submit that there is no dispute that the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SBY/2005 dated 30.12.2005 whereby the refund amount was admitted and transferred to Consumer Welfare Fund. Being aggrieved with the order dated 30.12.2005, the appellant filed the appeal before the Commissioner (Appeals), Jamnagar who vide their Order in Appeal No. 56 to 63/JMN/2006 dated 19.4.2006 have dismissed the appeal. Further, the appellant filed appeals along with stay application with CESTAT who vide their Final Order No. A/1314-1319/WZB/AHD/2010 dated 20.08.2010 have allowed the appeals with consequential relief to the appellant. Finally, by the impugned order, the refund of Rs. 4,53,255/- was sanctioned to the appellant. Hence, the department has taken the requisite action on time at the very initial stage of refund application f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bare reading of the decision that insofar as the reckoning of the period for the purpose of payment of interest under Section 11BB of the Act is concerned, emphasis has been laid on the date of receipt of application for refund. In that case, having noted that application by the assessee requesting for refund, was filed before the Assistant Commissioner on 12th January 2004, the Court directed payment of Statutory interest under the said Section from 12th April 2004 i.e. after the expiry of a period of three months from the date of receipt of the application. Thus, the said decision is of no avail to the revenue. 15. In view of the above analysis, our answer to the question formulated in para (1) supra is that the liability of the revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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