2008 (3) TMI 191

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....orised Representative, for the Respondent. [Order]. - The short question arising for consideration in this appeal of the Revenue is whether, under Section 11BB of the Central Excise Act, interest is payable to the respondents on the amount of duty refunded to them in terms of the order of the Commissioner (Appeals). The claim for refund of duty was filed on 14-10-2004 and the same was rejected ....

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....ection (2) of Section 11B of the Act, which would mean that, where there is delay of refund with reference to the date of the refund claim, interest shall be paid to the claimant under Section 11BB of the Act from the date immediately after the expiry of three months from the date of filing of the refund application till the date of actual refund. The appellate Commissioner's decision is perfectly....