2014 (3) TMI 755

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....order dated 18 January 2008 of t6he Customs Excise and Service Tax Appellate Tribunal (CESTAT) under Section 35G of the Central Excise Act, 1944 (the Act). 2. The following questions are proposed by the appellant as substantial questions of law:     (a) Whether in terms of explanation given in Section 11BB, the order passed by the Appellate Authority becomes an Order under subsect....

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....he Asst. Commissioner. The Asst. Commissioner granted him refund of Rs.2,96,349/and rejected the claim of Rs.11,30,603/as time barred. Subsequently, on appeal the refund of Rs.11,30,603/was also allowed. The appellant assessee requested for interest on refund of the said balance amount of Rs.11,30,603/. The assessee's claim for interest was denied by the Dy. Commissioner of Central Excise and ....

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....xplanation to Section 11BB of the Act. 5. We are unable to accept the revenue's contention. Section 11BB of the Act, in so far as it relevant provides that if any duty ordered to be refunded under subsection (2) of Section 11B of the Act to any applicant is not refunded within three months from the date of receipt of application under subsection (1) of the section, interest shall be paid to t....