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TMI Blog2019 (8) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... e Rules, 2002 - finalization of the provisional assessments - HELD THAT:- If any amounts are to be refunded as per the order of finalization of provisional assessment, the same should be refunded along with interest from the first day of the month succeeding the month for which such refund is determined till the date of the refund at a rate which is as prescribed as per the Notification issued und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Mohd. Altaf (Asstt. Commr.) (A.R.) for the Revenue ORDER PER CORAM : These three appeals are directed against Order-in-Appeal No.277-279/CE/APPL/NOIDA/11 dated 25.11.2011 passed by Commissioner(Appeals), Customs & Central Excise, Noida. By the said Order-in-Appeal Commissioner(Appeals) has upheld the order of Asstt. Commissioner granting refund of certain amounts at the time of finalizat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for final assessment under sub-rule (3), subject to sub-rule (6), there shall be paid an interest on such refund at the rate specified by the Central Government by notification issued under section 11BB of the Act from the first day of the month succeeding the month for which such refund is determined, till the date of refund." He submits that once the refund was allowed to them, interest should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the plain reading above said Rule it is quite evident that if any amounts are to be refunded as per the order of finalization of provisional assessment, the same should be refunded along with interest from the first day of the month succeeding the month for which such refund is determined till the date of the refund at a rate which is as prescribed as per the Notification issued under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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