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TMI Blog2016 (11) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... unded is not refunded within three months from the date of receipt of application under sub-section (1) of section 11-B, then, the liability to pay interest arises. We find that the order to refund duty was passed well after section 11-BB was brought on the statute book. - Central Excise Appeal No. 65 of 2015 - - - Dated:- 10-10-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. Sw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) on 21st November, 2001 and that was allowed. The assessee did not derive any refund, but the amount was adjusted against arrears of ₹ 87,34,160/-. The respondent/assessee filed a claim for interest of ₹ 18,77,109/- on the extra amount of ₹ 35,25,090/- (refund sum claimed) beyond 90 days for the period from March, 1998 to February, 2002. Meaning thereby ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what the governing words are if any duty ordered to be refunded under sub-section (2) of section 11-B to any applicant is not refunded .. . Therefore, if that duty ordered to be refunded is not refunded within three months from the date of receipt of application under sub-section (1) of section 11-B, then, the liability to pay interest arises. We find that the order to refund duty was passed wel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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