2019 (8) TMI 1024

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..... an, Authorized Representative for the Respondent. ORDER PER: P.V. SUBBA RAO. 1. This appeal is filed against Order-in-Appeal No. VIZ-EXCUS-001-APP- 023-18-19 dated 27.04.2018. 2. The facts of the case are that the appellant had filed refund claim on 31.07.2014 which was rejected by the lower authority as well as the first appellate authority but on appeal was sanctioned by this bench vide .....

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..... t of refund. This judgment was followed in a number of cases by the Tribunal including by this bench. A plain reading of Sec.11BB also shows that interest has to be paid if the refund is not made within three months from the date of application. It does not say within three months from the date of sanction of refund under Sub-Section (2) of Sec.11B as held by the first appellate authority. In conc .....

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