9911796707
TMI Blog2018 (5) TMI 1663X X X X Extracts X X X X X X X X Extracts X X X X ..... ee months from the date of receipt of refund application. In the present case, though the appellant became entitled, to refund as a result of the order dated 05.11.2009, it is seen that the claim for refund under Section 11BB has been filed on 01.02.2017 and the refund has been paid on 27.04.2017 - Since refund has been paid within three months from the date of refund application, no interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of ₹ 10 lakhs deposited by the appellant during investigation, was appropriated. However, in the subsequent appeal proceedings, that demand was scaled down to ₹ 6,51,504/-. In the further appeals filed by the Revenue, the Tribunal dismissed the Revenue s appeal. The appellant claimed refund of the amount paid in excess vide letter dated 01.02.2017. The Assistant Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been modified. Accordingly, it is his submission that there is no need for filing an application under Section 11BB and they will be entitled to payment of interest after the expiry of three months from 05.11.2009. 6. The submission of the ld. AR for the Revenue is that refund is to be sanctioned only under Section 11B, after the application for the same is made by the assessee. In this case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant became entitled, to refund as a result of the order dated 05.11.2009, it is seen that the claim for refund under Section 11BB has been filed on 01.02.2017 and the refund has been paid on 27.04.2017. Since refund has been paid within three months from the date of refund application, I find no reason to interfere with the order passed by the Commissioner (Appeals) to the effect that no intere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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