2015 (3) TMI 472

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..... s in this case, the appellant is claiming interest for the period March 1998 to February 2002, for the refund claim filed in December 1997. In the year 1997, the provisions of Section 11BB of the Central Excise Act, 1944 were in force. Therefore, the case law relied upon by the ld. AR is not relevant. Further, I find that in the case of Galaxy Entertainment Corpn. Ltd. [2010 (5) TMI 429 - CESTAT, .....

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..... ttled in 1997. They filed a refund claim, which was to be refunded to them within three months from the filing of the refund claim, but was sanctioned in February 2002. Therefore, the appellant claimed interest for the period March 1998 to February 2002 which was denied by both the lower authorities. Therefore, appellant is in appeal before me. 3. Ms. Anjali Hirawat, ld. counsel for the appella .....

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..... payable. 5. Heard both sides. Considered the submissions. 6. The decision in the case of Orient Enterprises (supra) is not applicable to the facts of this case as in this case, the appellant is claiming interest for the period March 1998 to February 2002, for the refund claim filed in December 1997. In the year 1997, the provisions of Section 11BB of the Central Excise Act, 1944 were in for .....

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