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The appellant is entitled to interest on the refunded amount after the dispute was resolved in their favor by the Tribunal's order. However, the interest calculation is governed by Section 11BB, which states that interest accrues after three months from the date of receipt of the refund application, not from the deposit date. Even if Section 35FF applies, the interest cannot be paid from the deposit date due to the proviso. The refund application was allowed within a month, so the appellant is not entitled to any interest u/ss 11BB or 35FF of the Central Excise Act, 1944. The appeal is dismissed.
The appellant is entitled to interest on the refunded amount after the dispute was resolved in their favor by the Tribunal's order. However, the interest calculation is governed by Section 11BB, which states that interest accrues after three months from the date of receipt of the refund application, not from the deposit date. Even if Section 35FF applies, the interest cannot be paid from the deposit date due to the proviso. The refund application was allowed within a month, so the appellant is not entitled to any interest u/ss 11BB or 35FF of the Central Excise Act, 1944. The appeal is dismissed.
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