2018 (11) TMI 1520

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....R Per: P.K. Choudhary 1. The appeal is filed by the appellant against Order-in-Appeal No. VIZ-EXCUS- 001-APP-324-325-17-18 dated 28.03.2018. 2. The facts of the case in brief are that the appellant is engaged in the activity of civil construction and electrical installation works. They have entered into contracts with their clients which are composite in nature i.e., supply of both material a....

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.... has been a delay in sanctioning the refund claim beyond the period of three months from the date of filing of the refund claim/application. The appellant is eligible for interest at the applicable rate on the amount of refund sanctioned in terms of Sec. 11BB of Central Excise Act, 1944. The appellants have claimed an amount of Rs. 52,915/-. It is a settled position of law that interest under Sec.....