2013 (12) TMI 935

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....d A. Jindal, JJ. Shri S. Mishra, Addl. Commissioner (AR), for the Appellant. Shri Sukhendu Bhattacharya assisted by R.N. Bandyopadhyay, Advocates, for the Respondent. ORDER Revenue is seeking stay of operation of the impugned Order whereby it has been held that the Appellant Assessee is entitled to interest on the Refund sanctioned to them belatedly. 2. Learned Additional Commission....

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.... Assessee before the Deputy Commissioner, and there was no mention of interest in the Order-in-Original. Therefore, the Commissioner (Appeals) should not have granted the interest, when an appeal was filed before him. As per Section 11AB of the Central Excise Act, 1944, when a refund is not made within three months from the date of receipt of the application, interest shall be paid. The words used....