2008 (2) TMI 695

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.... Written Submission, for the Respondent. [Order]. -  Being aggrieved with the order passed by the Commissioner (Appeals), vide which he has accepted the assessee's contention as regards payment of interest on the amount of pre-deposit, within a period of 3 months from the date of the order of the Tribunal, Revenue has filed the present appeal. I have heard Dr. M.K. Rajak, learned SDR a....

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....aded that the date of receipt of the order is relevant date and inasmuch as the refund was given by cheque on 6-12-05, i.e. within a period of 3 months from the date of the receipt of the order, no interest liability would accrue on the Revenue. 3. I find various decisions of the Hon'ble Supreme Court as also of the Tribunal, as regards payment of interest refers to a period of 3 months fr....

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....e than 3 months or even if issued, may not be received by the Department, in which case, they would not be aware of passing of such order, resulting in refund of pre-deposit. As such, it would be reasonable to hold the date of receipt of the order as the relevant date for the purpose of refund of pre-deposit granted. It may be mentioned here that if an assessee bring it to the notice of the Revenu....