2019 (2) TMI 406

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....ar, Superintendent (AR) for the Revenue. Shri K. Parameswaran, Advocate for the Respondent. ORDER Per: P. Venkata Subba Rao This appeal is filed by the Revenue against the Order-in- Appeal No. 11/2011 (G) (D) CE dated 15.09.2011. The facts of the case in brief are that the respondents herein are manufacturer of Crane Betel Nut Powder the classification of which was in dispute and it ha....

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....artment filed an appeal before the Hon'ble CESTAT and the assessee filed cross objections thereto. The matter of refund was finally settled by the CESTAT vide Final Order dated 07.02.2011 ordering the entire amount of refund along with interest to be paid to the respondents herein. Pursuant to this order, the respondent herein submitted a letter dated 21.02.2011 seeking refund along with interest ....

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....nctioning the refund along with interest. This appeal was decided by the First Appellate Authority vide the impugned order upholding the Order-in-Original and dismissing the Department's appeal. This Department's appeal in brief is that the Deputy Commissioner erred in sanctioning the interest from date after three months of refund applications and the interest should have been paid only after thr....

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.... (1) supra is the liability of the Revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which order of refund is made." 5. We have considered the arguments on both sides and perused the records. The wordin....