Non-payment of interest in refund/ rebate cases which are sanctioned beyond three months of filing

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....te your attention to provisions of section 11BB of Central Excise Act, 1944 that wherever the refund/ rebate claim is sanctioned beyond the prescribed period of three months of filing of the claim, the interest thereon shall be paid to the applicant at the notified rate. Board has been receiving a large number of representations from claimants to say that interest due to them on sanction of refund....

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....red to wait for instructions from any superior officers or to look for instructions in the orders of higher appellate authority for grant of interest. Simultaneously, Board would like to draw attention to Circular No.398/31/98-CX dated 2.6.98 wherein Board has directed that responsibility should be fixed for not disposing of the refund/rebate claims within three months from the date of receipt of ....