2004 (6) TMI 362

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.... the Respondent. [Order]. -  Being aggrieved with the order passed by the Commissioner (Appeals) vide which he has allowed the respondents claim of interest, the Revenue has filed the present appeal. 2. The brief facts of the case are that the Asstt. Commissioner originally rejected the refund claim of respondent, in part. On an appeal against the same order, Commissioner (Appea....

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....ned on 19-12-96 i.e. within a period of three months as such no interest accrues to the respondent. 3. The said order was challenged before the Commissioner who observed that in terms of explanation given under Section 11BB the assessee is entitled to the interest from the date of expiry of three months of enactment of Section 11BB. Accordingly he held that inasmuch as Section 11BB came in....

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....e contention of the Revenue. Explanation to the Section 11BB is to the effect that where any order of refund was made by Appellate Tribunal etc. against an order of Asstt. Commissioner of Central Excise under sub-section (2) of Section 11B, the order passed by the Tribunal, as the case may be, shall be deemed to be an order passed under said sub-section (2) for the purpose of the interest. As such....