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TMI Blog2019 (7) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 52743 of 2018-SM - FINAL ORDER NO. 50824/2019 - Dated:- 28-3-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Rinky Arora, Advocate for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER Anil Choudhary: The issue in this appeal is whether interest under Section 11BB is payable from the date when three months expires from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -O and ld. Commissioner (Appeals) passed order in appeal dated 01.01.2015, and appeal was allowed with consequential relief to the appellants. 5. Further, the appellant submitted request letter to learned Assistant Commissioner for consequential relief, subsequent to the order in appeal. In this matter ld. Assistant Commissioner sanctioned refund claim of ₹ 1,80,210/- vide order in original dated 01.04.2015. Further, appellant requested for granting interest on refund sanctioned vide order in original dated 01.04.2015 vide letter dated 13.09.2015. learned Assistant Commissioner passed rectification order No. 15/2016R-ST(Ref.) dated 6.5.2016 and sanctioned of interest ₹ 17,241/-. Further, ld. Commissioner passed or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 period of three mon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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