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TMI Blog2018 (5) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh Per : Ashok Jindal The appellant is in appeal against the impugned order wherein interest for the intervening period i.e after 3 months from the application of filing the refund claim till its realization has not been given to the appellant. 2. The facts of the case are that during the course of investigation, the appellant made certain payments as deposit. Later on, the matter was adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim on 31.12.2007, consequent to the order of the appellant authority in their favour, therefore, after expiry of three months from the date filing the refund claim and till its realization, the appellant is entitled to claim interest for the intervening period in terms of Section 11BB of the Central excise Act, 1944. Both the authorities below rejected the claim of interest from 01.04.2008 to 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, Ld. AR opposed the contention of the Ld. Counsel and submits that as the lis between the parties has been settled by this Tribunal order dated 05.03.2014 and thereafter, the appellant has filed refund claim and within three months of filing refund claim, the refund has been sanctioned. Therefore, in terms of the decision of the Larger Bench in the case of R.H.L. Profiles Vs. Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s claiming interest after three months of the date when the lis has been decided by the Ld. Commissioner (Appeal) till its realization. Therefore, the facts are distinguishable from the case of R.H.L. Profiles (Supra). Further I find that the issue of payment of interest has been travelled upto the Hon'ble Apex Court in the case of Ranbaxy Laboratories Ltd. (Supra), wherein the Hon'ble Apex court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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