2006 (10) TMI 268

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.... Department's appeal against the order of the Commissioner (Appeals) No. P-III/123/2005 dated 23-03-2005 by which the order-in-original No.  35/REFUND/C.Ex./VIII/04 dated April, 2004 was modified. 2. The relevant facts, in brief, are as follows : (a)     The respondent filed a refund claim for Rs.  48,913/- on 10-9-1997; (b)     The Assista....

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....learned SDR. 4. This is the second round of litigation relating to interest payable on the refund. In this case the refund application was admittedly filed on 10-9-1997. Section 11BB envisages payment of interest in respect of any refund claim paid after the expiry of three months from the date of receipt of the refund application. The explanation under Section 11BB is as follows : "Explana....

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.... Section 11B. Therefore the earlier orders of the Assistant Commissioner not sanctioning the refund claim do not exist. The Commissioner (Appeals) order takes the place of order sanctioning refund. Under these circumstances the order of the Commissioner (Appeals) sanctioning refund is naturally with reference to the original application of the claimant. The interest should be paid from the expiry ....