1999 (5) TMI 37

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..... f India. 2. By this petition the petitioner claims payment of interest on the amount of refund under the provisions of Section 11BB of the Central Excise Act, 1944 (hereinafter called as the Act). 3. The case of the petitioner is that by the order of the Tribunal dated 28-8-1998 the petitioner succeeded in appeal and it became entitled to refund from authority concerned. However, since there w .....

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..... which provided that where any order of refund is made by the Commissioner (Appeals). Appellate Tribunals or any Court against an order of the Assistant Commissioner of Central Excise under sub-section (2) of Section 11B, the order passed by the Commissioner (Appeals), Appellate Tribunal or as the case may by the Court shall be deemed to be an order passed under the said sub-section (2) for the pu .....

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