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TMI Blog2019 (3) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which order of refund is made. The relevant date for the purpose of calculation of refund would be the date of filing of refund claim - the appellants are entitled to interest on the said amount of refund after the expiry of 3 months from the date of receipt of the application for refund - appeal allowed - decided in favor of appellant. - Appeal No. E/11051/2018-SM - A/10260/2019 - Dated:- 13-2-2019 - Mr. Raju, Member (Technical) For the appellant: Shri Vivek Bapat, Advocate For the respondent: Shri Amit Kumar Mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axy Laboratories Ltd. 2011 (273) 3 (SC) and in the case of Hamdard (WAQF) Laboratories reported in 2017 (51) STR 214 (SC). 3. Ld. AR relies on the impugned order. 4. I have considered rival submissions. I find that the appellant had deposited the amount of ₹ 4,97,348/- on 16/02/1998 in a case being investigated against FAME. While Show Cause Notice was issued to FAME, which included the allegation that the appellants were dummy unit, but no Show Cause Notice was issued to the appellant. Consequently, the appellant sought refund of the amount claimed by them during investigation in the said case. The matter reached Tribunal, which directed the Revenue to issue notice to the appellant. The said direction of the Tribunal was challe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of interest, makes it clear that relevant date for the purpose of determining the liability to pay interest is not the determination under subsection (2) of Section 11B to refund the amount to the applicant and not to be transferred to the Consumer Welfare Fund but the relevant date is to be determined with reference to date of application laying claim to refund. The non-payment of refund to the applicant claimant within three months from the date of such application or in the case governed by proviso to Section 11BB, non-payment within three months from the date of the commencement of Section 11BB brings in the starting point of liability to pay interest, notwithstanding the date on which decision has been rendered by the competen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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