2006 (10) TMI 101

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....he Commissioner (Appeals) No. P-III/123/2005 dated 23-03-2005 by which the order-in-original No. 35/REFUND/C.Ex./VIII/04 dated April, 2004 was modified. 2. The relevant facts, in brief, are as follows :- (a) The respondent filed a refund claim for Rs. 48,913/- on 10-9-1997; (b) The Assistant Commissioner rejected the refund claim by his order- in-original dated 28-10-1999 after issuing a ....

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....tion 11BB envisages payment of interest in respect of any refund claim paid after the expiry of three months from the date of receipt of the refund application. The explanation under Section 11BB is as follows "Explanation Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal or any court against an order of the Assistant Commissioner of Central Excise or Deputy Co....

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....oning refund. Under these circumstances the order of the Commissioner (Appeals) sanctioning refund is naturally with reference to the original application of the claimant. The interest should be paid from the expiry of three months from the date of receipt of refund application as ordered by the Commissioner (Appeals). 6. This is not a case where issue such as dutiability or rate of duty or val....