2014 (7) TMI 24

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..... Ms. Sabrina Cano, Superintendent (AR), for the Respondent. ORDER Brief facts of the case are that the appellants filed refund application for Rs. 3,44,972/- on the ground of opting out from the Cenvat Scheme to avail full exemption of duty on their products from August, 2004 vide Notification No. 30/2004-C.E., dated 9-7-2004 and paid Rs. 3,46,072/- vide TR.6 challans towards Cenvat cred....

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....jurisdictional Assistant Commissioner, vide Order-in-Original No. 47/2001(R), dated 24-1-2011 under Section 11BB of the Central Excise Act, 1944. The assessee filed appeal before the Commissioner (Appeals) for interest on the refund amount of Rs. 3,44,972/- from the date of filing of refund. Commissioner (Appeals) after considering the appeal filed by the appellant came to the conclusion that appe....

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.... the date of filing the refund claim. In such a situation, the stand taken by the Commissioner (Appeals) that three months has to be accounted from the date of receipt of the final order of the Tribunal taking a view that interest is admissible is not correct. I find that in the case of Ranbaxy Laboratories Ltd. v. UOI & Ors. [2011-TIOL-105-SC-CX = 2011 (273) E.L.T. 3 (S.C.)], it has been held tha....