1999 (6) TMI 43

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....Appeal No. 125 to 129-CE/DLH/99, dated 17-2-1999 passed by the Commissioner (Appeals), Delhi. 2. Briefly stated the facts of the case are that the Asstt. Commissioner sanctioned rebate claim of Rs. 98,280/- and Rs. 93,202/- being central excise duty paid on the electric fans exported to Dubai through the port of Mumbai, and Rs. 11,11,069/- being the Central Excise duty paid on inputs used in th....

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....ion 11BB of the CEA, 1944 clearly lays down that interest shall have to be paid on any duty ordered to be refunded under Section 11B(2) from the date immediately after the expiry of three months from the date of receipt of such refund application till the date of refund of such duty. CBEC's instructions vide Circular No. 398/31/98/CX, dated 2-6-1998 issued from F. No. 201/04/98-CX. 6 also reiterat....