2012 (10) TMI 641

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....ng Counsel, for the Appellant. [Judgment per : Goda Raghuram, J.]. -  This appeal by the Revenue under Section 30(G) of the Central Excise Act, 1944 is directed against the Final Order dated 14-5-2009 of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Bangalore [2010 (251) E.L.T. 259 (Tri.-Bang.)] rejecting the appeal of the Revenue preferred against ....

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....rovisional and hence refund, which arises as a result of finalization, cannot be considered as time barred and clause of unjust enrichment will not be attracted; directed the authorities to fund the excess duty paid by the assessee. 3. Consequent to the order of the Tribunal dated 21-6-2005, refund claim was sanctioned and was given to the assessee. As no interest was granted on the refund....

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....ss Ltd. v. C.C.E., Kolkata - 2004 (165) E.L.T. 516. 5. Shri A. Rajashekar Reddy, learned Standing Counsel for Customs and Central Excise asserts that in Union of India v. Shreeji Colour Chem Industries - 2008 (230) E.L.T. 199 (S.C.) the Supreme Court upheld the claim of interest from the period commencing from a period of three months after an application was made by the assessee subsequen....

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....pplication is made under Section 11B(1) (referred to in Section 11BB of the Central Excise Act, 1944) but from the time an application is made subsequent to final adjudication by the Tribunal and only an application for refund made subsequent to the final adjudication by the Tribunal which must constitute the starting point for calculation of the three months period beyond which interest is liable....