Interest was allowable on delayed refund even when refund order was communicated to Commissioner

Excise & Customs : Time-limit for interest on delayed refund of pre-deposit under section 35FF of Excise Act runs from date of communication of appellate order to 'Adjudicating Authority' and, in that context, 'Adjudicating Authority' would mean authority who passed Adjudication Order and/or who can pass refund order