S.L.Saraf, J. - (1.) Heard Shri Rajesh Kumar, learned Counsel for the petitioner and Shri Ajit Kumar Singh, learned Counsel 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 the petitioner succeeded and the petitioner became entitled to refund from the authority concerned. However, since there was delayed payment of more than 3 months the petitioner was entitled to get interest on the amount of refund. The same was denied by the Tribunal vide order dated 28th August, 1998 by observing in para 11 of the order which reads as under : "As regards the claim for interest for delayed refunds under Section 11BB, we find that the said provision applies to duty ordered to be refunded under Section 11B(2). In the instant case, there is no order passed by the Assistant Commissioner under Section 11B(2). The question of awarding any interest does not therefore, arise.";