2012 (8) TMI 724

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....ah with Mr Jas Sanghvi JUDGEMENT 1. This writ petition is filed by the Revenue to challenge the order dated 24th February 2012 whereby the Joint Secretary to the Government of India has dismissed the revision application filed by the Revenue and upheld the order passed by the Commissioner (A). 2. The relevant facts are that : during the period from September 2006 to November 2006, 17 reba....

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....iginal dated 13th March 2009, the claim for interest under Section 11BB was rejected. On appeal filed by the assessee, the Commissioner (A) by order dated 4th March 2010 set aside the order-in-original dated 13th March 2009 and held that the assessee is eligible for interest under Section 11BB. 4. Challenging the order of Commissioner (A), the Revenue filed a revision application and the Joint ....

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....urther contended by the counsel for the Revenue that the rebate claim has been paid within three months from the date of sanctioning the claim and, therefore, no interest is payable to the assessee. 6. We see no merit in the above contention, because, it is not the case of the Revenue that but for the letters addressed by the assessee, the Revenue would have allowed the rebate claim of the asse....