2004 (6) TMI 53

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..... f interest on the refund amount. Ld. Counsel for the appellants points out that the duty was paid during 1995-96 and the refund application was filed within time. After several rounds of proceedings, the Tribunal allowed the refund application, which had originally been rejected on the ground of time bar, vide its Final Order No. 281/2003-NB (A) dated 10-6-2003 [2003 (162) E.L.T. 664 (T)]. The app .....

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..... hen the refund is paid pursuant to an order-in-appeal the period for computing interest would be the same as when the refund is allowed by the Asstt. Commissioner under Section 11B(2) of the Central Excise Act i.e. "expiry of three months from the date of receipt of such application till the date of refund of such duty". Ld. Counsel has submitted that in this legal position, the appellant was enti .....

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..... date immediately "after the expiry of 3 months from the date of receipt of such application till the date of refund of such application". When the legal position is so clear, we are not able to appreciate the Revenue authorities not giving interest for the period as stipulated in Section 11BB. It is accordingly, directed that the interest be paid for the full period as counted from the receipt of .....

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