2004 (6) TMI 53

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....er (T)   [Order per : C.N.B. Nair, Member (T)]. - The outstanding issue between the parties is non-payment of interest on the refund amount. Ld. Counsel for the appellants points out that the duty was paid during 1995-96 and the refund application was filed within time. After several rounds of proceedings, the Tribunal allowed the refund application, which had originally been rejected o....

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....of refund of such duty." Ld. Counsel also pointed out that the "Explanation" to the Section made it further clear that when the refund is paid pursuant to an order-in-appeal the period for computing interest would be the same as when the refund is allowed by the Asstt. Commissioner under Section 11B(2) of the Central Excise Act i.e. "expiry of three months from the date of receipt of such applicat....

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....ter several rounds of proceedings, the appellants have finally succeeded. The law requires that interest be paid from the date immediately "after the expiry of 3 months from the date of receipt of such application till the date of refund of such application". When the legal position is so clear, we are not able to appreciate the Revenue authorities not giving interest for the period as stipulated ....