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TMI Blog2015 (12) TMI 1654X X X X Extracts X X X X X X X X Extracts X X X X ..... or the purpose of computation of the period for sanctioning the refund - In this case, since the assessee had submitted all the desired documents on 22.11.2004, such date should be considered as the relevant date for filing the refund application. Since the refund amount was not paid within three months from the date of its filing, the assessee is entitled for interest from the date of expiry of three months from filing the refund application i.e. 21.02.2005, till the date of actual payment of the refund amount i.e. 03.01.2006 - appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. Commissioner (Appeals) against the original order dated 03.01.2006. The appeal was disposed of by the ld. Commissioner (Appeals) vide the impugned order dated 07.04.2006, holding that since all the relevant particulars in connection with the refund claim were furnished by the assessee on 22.11.2004, the said date should be taken as the date of filing the refund application and for calculating the period for which the interest is due, the time taken by the assessee to file the reply to show cause notice will be excluded. 3. The assessee has preferred this appeal against the impugned order on the ground that since the refund application complete in all respect was submitted before the authorities on 24.09.2004, the said date is to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f that Section, there shall be paid to that applicant interest at such rate, not below five per cent and not exceeding thirty per cent per annum as is for the time being fixed by the Central Government, by Notification in Official Gazette, 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." 7. On perusal of the above statutory provision, it reveals that the liability of the Revenue to pay interest under Section 11BB ibid commences from the date of expiry of three months from the date of receipt of application of refund under sub-section (1) of Section 11B ibid. Time taken for verification of documents, issuance of show cause notice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hs from the date of receipt of the application. The Explanation appearing below Proviso to Section 11BB introduces a deeming fiction that where the order for refund of duty is not made by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise but by an Appellate Authority or the Court, then for the purpose of this Section the order made by such higher Appellate Authority or by the Court shall be deemed to be an order made under sub-section (2) of Section 11B of the Act. It is clear that the Explanation has nothing to do with the postponement of the date from which interest becomes payable under Section 11BB of the Act. Manifestly, interest under Section 11BB of the Act becomes payable, if on an expiry of a per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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