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TMI Blog2012 (4) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs was correctly understood by the learned Commissioner (Appeals) and accordingly interest was ordered to be paid. In the result, the order passed by the learned Commissioner (Appeals) for payment of interest under Section 11BB of the Act to the respondent on the amount of duty refunded to them is liable to be sustained - Decided against Revenue. - E/625/2006 - 237/2012 - Dated:- 12-4-2012 - S/Shri P.G. Chacko, M. Veeraiyan, JJ. REPRESENTED BY : Shri Ravi Chandran, AR, for the Appellant. None, for the Respondent. [Order per : P.G. Chacko, Member (J)]. This appeal filed by the department is against an order for payment of interest under Section 11BB of the Central Excise Act on an amount of duty refunded to the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent refers to the provisions of Section 11BB and interprets the same in such a way that no interest is liable to be paid to the respondent. The appellant has also relied on certain decisions which are to the effect that the relevant date for payment of interest under Section 11BB is the date of expiry of three months from the date of Tribunal s order for payment of interest. 3. We have considered the grounds of the appeal. It appears that the grounds of this appeal did not take into account the fact that the respondent s entitlement to refund arose out of an order passed by the Commissioner as early as in 1997, which was accepted by the department. In other words, the refund was consequential to the Commissioner s order which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f his order, the original authority has to quantify and disburse the amount of interest to the respondent. Accordingly, on the amount of Rs. 5,89,856/- which was refunded on 27-9-2001 to the respondenty, interest is liable to be paid for the period from 26-6-1998 (the date immediately following the period of 3 months from 26-3-1998) to 26-9-2001. In respect of the amount of Rs. 11,36,328/- which was refunded on 6-6-2003, interest has to be paid for the period from 26-6-1998 to 5-6-2003. This was the claim of the party too and the same is liable to be allowed. We therefore uphold the impugned order and expect the original authority to quantify the amount of interest and disburse the same to the respondent accordingly. 4. The appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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