2018 (5) TMI 1663

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent appeal challenges the Order-in-Appeal No. 273/2017 dated 06.11.2017. 2. Heard Shri Rajeev Tuli, ld. Advocate for the appellant as well as Sh. P. Juneja, ld. AR for the Revenue. 3. The Central Excise, Anti Evasion Wing carried out search of the appellant premises on 13.03.2007. The investigations resulted in an order by the original authority demanding Central Excise duty amounting to Rs. 11,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s been claimed by the appellant vide their application dated 01.02.2017 and the same has been paid within a period of three months i.e. on 27.04.2017. Accordingly, no interest is payable in terms of Section 11BB. 5. It is the submission of the ld. Advocate that the refund has become due as a consequence of the order dated 05.11.2009 passed by the Commissioner (Appeals). In the said order, the ord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Section 11B to any applicant is not refunded within three months from the date of receipt of application under sub-section (1) of that section, there shall be paid to that applicant interest at such rate," 9. As seen from Section 11BB above, the interest becomes due if the refund is not granted within three months from the date of receipt of refund application. In the present case, though the....