2013 (12) TMI 935

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Addl. Commissioner (AR), for the Appellant. Shri Sukhendu Bhattacharya assisted by R.N. Bandyopadhyay, Advocates, for the Respondent. ORDER Revenue is seeking stay of operation of the impugned Order whereby it has been held that the Appellant Assessee is entitled to interest on the Refund sanctioned to them belatedly. 2. Learned Additional Commissioner (Authorised Representative) appearing on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e was no mention of interest in the Order-in-Original. Therefore, the Commissioner (Appeals) should not have granted the interest, when an appeal was filed before him. As per Section 11AB of the Central Excise Act, 1944, when a refund is not made within three months from the date of receipt of the application, interest shall be paid. The words used in that Section are - "...interest shall be paid. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ved is settlement of refund claim, the date of filing the application is not relevant, whereas for the purpose of interest, the date of filing the application has to be taken into account. Under these circumstances, we find that the impugned order passed by the Commissioner (Appeals) is proper and correct and needs no interference. Accordingly, the Appeal filed by the Revenue is rejected. The Stay .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X