2012 (4) TMI 497

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...., for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This appeal filed by the department is against an order for payment of interest under Section 11BB of the Central Excise Act on an amount of duty refunded to the respondent. Today there is no representation for the respondent despite notice, nor any request for adjournment. We have perused the records and heard the learned ....

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....6-7-2003, the respondent filed a claim for interest under Section 11BB of the Act, which also came to be rejected. Against the order of the original authority rejecting the claim for interest, the party preferred an appeal to the Commissioner (Appeals) and the latter passed the impugned order in favour of the party. The learned Commissioner (Appeals), in the impugned order, ordered payment of inte....

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....ich was accepted by the department. In other words, the refund was consequential to the Commissioner's order which was accepted by the department. The learned Commissioner (Appeals), in the impugned order, aptly refers to the explanation to Section 11BB which reads as under : "Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal or any court against an order of th....

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....egal position which was overlooked by the original authority in the subsequent proceedings was correctly understood by the learned Commissioner (Appeals) and accordingly interest was ordered to be paid. In the result, the order passed by the learned Commissioner (Appeals) for payment of interest under Section 11BB of the Act to the respondent on the amount of duty refunded to them is liable to be ....