1999 (5) TMI 37

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Kumar, learned Counsel for the petitioner and Sri S.P. Kesherwani appearing for the Union of India. 2. By this petition the petitioner claims payment of interest on the amount of refund under the provisions of Section 11BB of the Central Excise Act, 1944 (hereinafter called as the Act). 3. The case of the petitioner is that by the order of the Tribunal dated 28-8-1998 the petitioner succeede....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eous and is not in consonance with the provisions of the explanation to Section 11BB of the Act which provided that where any order of refund is made by the Commissioner (Appeals). Appellate Tribunals or any Court against an order of the Assistant Commissioner of Central Excise under sub-section (2) of Section 11B, the order passed by the Commissioner (Appeals), Appellate Tribunal or as the case m....