2018 (1) TMI 360

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.... ORDER After hearing both sides, I note that the appellant applied for refund of rebate on 12.11.2010 and the same was sanctioned by the order-in-original on 08.02.2011. However, without actually giving the refund to the assessee,  the original adjudicating authority adjusted the same against an outstanding confirmed demand.  As per the appellant the said confirmed demand was already....

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.... months from the date of refund application, even though not actually given to the assessee, interest liability would not arise. 3.   On the other hand, the appellant's contention is that the interest is required to be paid not only till the date of sanction of the refund claim filed but the same is required to be paid till the amount is actually given to the assessee.  Inasmuch ....

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....fore the lower authorities. 4.   After hearing both sides, I fully agree with the learned Advocate.  The interest liability of Revenue would start from the expiry of three months period from the date of filing of refund claim and would get over only with the actual claim having been given to the assessee.  The responsibility of the officers does not stand over by passing ord....