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TMI Blog2014 (3) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 11BB of the Act provides that where any order of refund is made by the Commissioner (Appeals) or the Appellate Tribunal or any Court, the order passed by such Appellate Authority or Court shall be deemed to be an order passed under subsection 2 of Section 11B of the Act for the purpose of this Section. It is, therefore, clear that the appellate order allowing the refund of duty relates back to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether in terms of explanation given in Section 11BB, the order passed by the Appellate Authority becomes an Order under subsection (2) namely an order of refund and, therefore, the date of the order of the Appellate Authority is the relevant date for the purpose of refund under Section 11BB? (b) Whether in view of the aforesaid legal position CESTAT is correct in law in allowing the interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied by the Dy. Commissioner of Central Excise and also in appeal by the Commissioner of Central Excise (Appeals). In further appeal before CESTAT, CESTAT allowed the assessee's claim for interest under Section 11BB of the Act. The Tribunal has held that the assessee is entitled to interest with effect from the date of expiry of three months from the date of receipt of the application for re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsection (1) of the section, interest shall be paid to the applicant at the appropriate rate, on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty. Explanation to Section 11BB of the Act provides that where any order of refund is made by the Commissioner (Appeals) or the Appellate Tribunal or any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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