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TMI Blog2013 (5) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; Per : Mr. M.V. Ravindran; This appeal is directed against order in appeal No.SRP/57/VAPI/2012-13, dt.05.10.12. 2. The brief facts of the case are that the appellant had filed a refund application on 29/12/2008, seeking Refund of excess Service Tax of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest. Subsequently, the adjudicating authority, vide the impugned order dated 31.10.2011 granted cash refund to the appellant. However, no order was passed in respect of the interest claimed by the appellant. Aggrieved by the impugned order, the appellant have filed the present appeal on 13.0I.2012 seeking interest for the period from 0l.04.2009 till the date of refund order dated 31.10.2010. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down the ratio and he reads the said ratio as enshrined in paragraph No.15. 5. Ld. Additional Commissioner, (A.R.) on the other hand would reiterate the findings of the lower authorities. 6. On careful consideration of the submissions made at length by both sides and perusal of the records, I find that the issue involved in this case is only limited to an extent whether the assessee is eligible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which order of refund is made. 7. In view of the ratio laid down by the Apex Court, I find that the impugned order to the extent it rejects the interest to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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