TaxTMI 
TaxTMI 
2019 (7) TMI 770
X X X X Extracts X X X X
X X X X Extracts X X X X
....rised Representative for the respondent ORDER Anil Choudhary: The issue in this appeal is whether interest under Section 11BB is payable from the date when three months expires from the date of refund application or from the date that when the appellate authority have allowed the rejected refund application. 2. The present appeal arises out of order-in-appeal No. 470(CRM)ST/ JPR/2018 dated 22.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....7.2013 was issued to the appellant proposing rejection of the refund claim amounting to Rs. 1,80,210/- filed on 27.05.2013, on account of time bar and unjust enrichment. The show cause notice was duly replied on 07.08.2013. However, the same did not find favour with the learned Assistant Commissioner, who vide order in original dated 21.08.2013 rejected the refund claim. Appellant filed an appeal ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 18.07.2016 and subsequently department issued a show cause notice dated 22.08.2016 asking the appellant as to why the refund claim of interest Rs. 17,241/- should not be rejected. Further, department filed appeal before Commissioner (Appeals) against order in review dated 18.07.2016. Appellant filed a defence submissions before the learned Commissioner (Appeals). Learned Commissioner (Appeals) vi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bmitted under sub-section (1) of Section 11B of the Act, then the applicant shall be paid interest at such rate, as may be fixed by the Central Government, on expiry of a period of three months from the date of receipt of the application. The Explanation appearing below Proviso to Section 11BB introduces a deeming fiction that where the order for refund of duty is not made by the Assistant Commiss....