9911796707
TMI Blog2007 (8) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... after date of filing of claim - E/641/2005 - 917/2007 - Dated:- 7-8-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 63/2005, dated 21-3-2005 passed by the Commissioner of Customs and Central Excise Appeals (Appeal-III), Hyderabad. 2. The appellants are the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of interest under Section 11(BB) of the Central Excise Act. The appellant's request was rejected by the Assistant Commissioner. The Assistant Commissioner held that the eligibility of abatement reached finality only after the order was passed by the Commissioner on 30-9-2003. The refund was granted on 28-11-2003 which is within 3 months from the date of application for refund namely 8-10-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner passed the order on 30-9-2003 for sanctioning the refund. It is clearly seen that the department has taken nearly 6 years for sanctioning the refund claim. We agree with the appellant that for the aforesaid period the money due to the appellant was with the Government. While calculating the interest, the date of the original claim should be taken. After the de - novo order was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Commissioner of Central Excise, under sub-section (2) of Section 11B, the order passed by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, by the Court shall be deemed to be an order passed under the said sub-section (2) for the purposes of this section". The consequence will be that interest would be reckoned from three months after the date of refund claim. 5. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
