2022 (5) TMI 710

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....it objection the appellant had reversed the said credit. Thereafter, on receipt of certain decisions of Courts the appellant sought refund of the said credit on 5th August, 2011. A show cause dated 15.06.2012 notice was issued seeking to reject the refund on the grounds that the said credit was not admissible to the appellant. A separate Show cause notice was issued seeking to deny credit. The matter of admissibility of credit was finally settled by Order-In-Original dated 30th August, 2019 in appellant's favour. Thereafter, a show cause notice issued for denial of refund was decided and the refund was granted without interest. When the refund order was challenged before the learned Commissioner (Appeals), it was held that since the refund ....

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....has observed as follows:- "9. It is manifest from the afore-extracted provisions that Section 11BB of the Act comes into play only after an order for refund has been made under Section 11B of the Act. Section 11BB of the Act lays down that in case any duty paid is found refundable and if the duty is not refunded within a period of three months from the date of receipt of the application to be submitted 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 orde....