2013 (12) TMI 983

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.... Per: Mr. H.K. Thakur; M/s. Vasant Dying and Printing Works (Now M/s. Bhagyodya Silk Industries) (Appellant) filed this appeal against order in appeal No. RKA/270/SRT-I/2011 dated 26.8.2011 passed by Commissioner (Appeals), Surat-I. 2. Heard both sides at length. 3. Refund claim of Rs. 8,03,100/was filed by the appellant on 07.11.2007 with the Assistant Commissioner, Central Excise Sura....

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....tart after a period of three months with effect from 07.2.2008, as per the provisions of Section 11BB of the Central Excise Act, 1944. It was held by him that interest was thus payable for the period 07.02.2008 to 18.01.2011 (1076 days). However, he calculated the amount of interest only on the amount of Rs. 2,72,754/paid to the appellant. 4. Against the order in appeal dated 26.8.2011, appella....

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....t of Rs. 2,72,754/-, actually paid to the appellant. Commissioner (Appeals) has held that appellant was entitled to interest under Section 11BB of the Central Excise Act, 1944 for the period from 07.02.2008 to 18.01.2011 (1076days), whereas the original adjudicating authority vide his order dated 18.01.2011 has calculated the period for the purpose of interest calculation from 15.7.2009 to 15.12.2....