2016 (10) TMI 448

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.... The appellant filed appeal against said Order-in-Original dated 20/12/2002 before the Commissioner of Central Excise, Noida. The Id. Commissioner (Appeals) through Order-in-Appeal dated 19.8.2004 held that the appellant was entitled for refund of Rs. 25,60,615.29 for the period up to 24.6.1999. The appellant brought the said Order-in-Appeal dated 19.8.2004 to the notice of the department through many letters and also requested to grant interest to them as provided by law on the refund due to them. Subsequently, appellant filed Writ Petition before Hon'ble High Court at Allahabad bearing Writ Petition No. 1589/2005 against non implementation of the Order-in-Appeal dated 19.8.2004. The Hon'ble High Court was pleased to pass the order....

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....ed on 20.05.2002 and since three months period from the date of fling of refund claim was over on 20/8/2002 and since the refund was sanctioned on 29.12.2005, as provided under Section 11BB of Central Excise Act, 1944, interest should have been paid by the respondent on principal amount of Rs. 25,60,615.29/- for the period from 21.8.2002 to 19.12.2005. They also reproduced provision of Section 11BB of Central Excise Act, 1944 along with explanation wherein the explanation to said Section has provided that where any order of refund is made by the Commissioner (Appeals), Appellant Tribunal or any Court against an order of Assistant or Deputy Commissioner of Central Excise under Sub Section 2 of 11BB, the order passed by such Appellant Authori....