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TMI Blog2018 (1) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... - for Respondent ORDER Per: Anil G. Shakkarwar Present appeal is directed against Order-in-Appeal No.GZB-EXCUS-000-APP-0542-16-17 dated 20/06/2017 passed by Commissioner (Appeals) Central Excise and Customs, Meerut-II at Noida. 2. Brief facts of the case are that the appellant had pre-deposited an amount of Rs. 50 lakhs vide TR-6 challan dated 04/05/2007. The appeal in respect of which said am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... included an amount of Rs. 13,26,000/- covering Central Excise duty and Rs. 17,88,070/- towards interest. The said amount of duty included amount of duty of Rs. 3,83,000/- confirmed through Order-in-Original No.107/99 dated 01/12/1999. After the subsequent developments said matter covered by said order dated 01.12.1999 was settled. The appellant submitted a refund application for refund of Rs. 8,25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that appellant had filed refund application on 10/06/2016 and the learned Commissioner (Appeals) ordered to pay interest from 11.05.2016 to 30.09.2016. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard the Learned Counsel for appellant who has submitted that the amount of Rs. 8,25,000/- refunded on 30/09/2016 was part of Rs. 50.00 lakhs sanctioned on 26/12/2007 through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of refund application. I find that Rs. 8,25,000/- was refunded on 30/09/2016 which was deposited under TR-6 challan on 04/05/2007 and application for refund of the same was filed on 09/10/2007 and refund of the same was sanctioned on 26/12/2007 but actually refunded on 30/09/2016. Therefore, under the provisions of Section 11BB of Central Excise Act, 1944 the appellant is entitled for interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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