2009 (12) TMI 931

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....dicial Member) These are six appeals, three filed by the Revenue and the other three by the party viz. M/s. Kirloskar Ferrous Industries Ltd. 2. In all the six appeals the only issue is that whether the interest on delayed refund is to be paid to the party immediately after expiry of three months from the date of receipt of the application of refund under Section 11B and 11BB of Central Excise ....

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....application till the date of refund of such duty: Provided that where any duty ordered to be refunded under sub-section (2) of section 11B in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest und....

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....e months of the date of filing of refund claim. To support her contention she placed reliance on Jayant Glass Ltd. 2005 (165) ELT 516 (Tri.LB) and J.K. Cement Works 2004 (170) ELT (4) (Raj), which was upheld by the Honble Supreme Court in 2005 (179) ELT A-150 (SC) and Rama Vision Ltd. 2004 (170) ELT 13 (T.LB). She further submitted that the Department has also erred in not taking into consideratio....