COMMISSIONER Vs. TATA CHEMICALS LTD.

JUDGEMENT

(1.) BY way of the present appeal under Section 35G of the Central Excise Act, 1954 the Commissioner of Central Excise and Customs has challenged order dated 7th January 2015 passed in Appeal No. E/114/2007 -DB by Customs, Excise and Service Tax Tribunal, West Zonal Bench, Ahmedabad by which the Tribunal has held that the respondent would be entitled for the interest on the refund immediately on the expiry of three months period of submission of his application of refund towards the duty paid by him. The appellant intend that the following question shall be framed as a substantial question of law in this appeal:

(2.) WE have heard Ms. Sejal Mandavia, learned advocate appearing for the appellant -revenue. It is the case of the appellant that the Tribunal has erred in allowing the appeal and erred in law on holding that the respondent shall be entitled for the interest on refund immediately from the expiry of three months from the date of his application for refund. As per her submission, the person would be entitled for interest only from the date of possession and not from the completion of 3 months of filing an application for refund. She has tried to submit that under Section 11BB the interest can only be paid from the completion of adjudication with regard to refund application.