2016 (12) TMI 842

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....onsultant for the Respondent ORDER Per Shri Ashok K. Arya Commissioner, Central Excise, Kolkata-III has filed this appeal against Order-in-Appeal No.26/KOL-II/2014 dated-27/05/2014 passed by Commr. of Central Excise (Appeals), Kolkata where under assesse respondent has been found to be entitled to the interest for the period from the day of the expiry of three months from the date of fili....

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....-in-appeal dated 27/05/2014 makes it clear that the assesse respondent is entitled to the interest for the period from the expiry of three months from the date of refund application. 5. Ld. Consultant for the respondent inter alia submits that originally Commissioner (Appeal) for the same facts by his order dated-31/01/2013, allowed them the refund of Rs. 7,40,906/- alongwith interest; however,....

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....r the expiry of three months from the date of receipt of application till the date of payment of refund . 6.1 Hon ble Supreme Court in the case of Ranbaxy Laboratories Ltd. Vs. Union of India reported in 2011 (273) E.L.T. 3 (S.C.) further makes it clear that the assesse would be entitled to the interest on the amount of refund if it is granted after the expiry of three months from the relevant ....