TMI Blog2014 (9) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... 02/03 and 11/02/03. However, the learned DR pleads that as has been held by the Commissioner (Appeals), these refund claims had been resubmitted on 26/06/04 and 24/06/04 and it is the latter dates which should be treated as the dates of filing of refund claims and Department’s interest liability will start only after expiry of the period of three months of both dates. On this point, I find that when originally the refund claims had been filed on 04/02/2003 and 11/02/2003, even if the same were resubmitted on 26/06/04 and 24/06/04 consequent to the order of the Commissioner, it is the former dates i.e. 04/02/03 and 11/02/03 which have to be treated as the dates of filing of refund claims and interest liability will be start from the dates on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttarakhand High Court, the other appeal No. E/365/2007 is also being taken up for hearing alongwith appeal No. E/364/2007 though the appeal No. E/365/2007 has not been listed today. 1.1 The facts leading to filing of these appeals are, in brief, as under. 1.2 The appellant are manufacturers of flock fabrics, one of the raw material for which is artificial and synthetic filament tow. The synthetic as well as artificial filament tow attracts basic excise duty as well as Additional Excise Duty (Textile and Textile Articles) [hereinafter referred to as AED (T TA)]. The final product of the appellant - flock fabrics attracts only the basic excise duty and Additional Excise Duty leviable under the Additional Duty of Excise (Goods of Special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 09/02/2009 upheld the order of the Commissioner (Appeals) denying the interest. The Tribunal in this order held that Section 11AB provides for payment of interest for the period of delay beyond three months in granting of the refund, only in case of refund of duty and that the question of payment of interest under Section 11BB will arise only when the refund to be given is of duty and not of Cenvat credit and, therefore, there is no question of granting of interest on the refund of unutilized Cenvat credit. Against this order of the Tribunal, the appellant filed an appeal before Hon ble Uttarakhand High Court, which was decided vide order dated 25/03/14. Hon ble High Court vide its order has remanded matter to the Tribunal Para 4 and 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) s order disallowing the interest is not correct. 4. Shri M.S. Negi, the learned DR, while pleading that in terms of the judgment of Hon ble Uttrakhand High Court the provision of Section 11BB regarding interest would be applicable, he pleaded that in terms of the findings of the Commissioner (Appeals) s order dated 13/11/06, the date of filing of the refund claims in the appeal No. E/364/2007 should be treated as 26/06/04 and in the second appeal No. E/365/2007, the date of filing of refund claim should be treated as 24/06/04 and accordingly, the date from which the interest would be payable would be the expiry of three months from these dates and the quantum of interest payable has to be recomputed from these dates only. 5. I hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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