2016 (2) TMI 452

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.... in this appeal is that learned Commissioner (Appeals) committed error in granting interest to the respondent from the date of the expiry of three months of the application for a rebate. It was entitled to the rebate only after learned Commissioner (Appeals) resolved the controversy. The respondent having been entitled to rebate from that date and rebate has been granted accordingly, no interest s....

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....est. But that was rejected on 03.06.2011. Against such order of rejection, the respondent approached learned Commissioner (Appeals). That authority allowed the appeal of the respondent. Revenue is aggrieved by such order and came in the present appeal. 3. Heard both sides and perused the records. 4. So far as the date chart given by the respondent as above is concerned, there is no dispute by Re....