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2013 (1) TMI 243 - CESTAT AHMEDABADInterest on delayed refunds - Held that:- Notification No 4l/07-ST dated 06.10.07 itself provides clearly that the relevant date for determination of limitation is the date on which proper officer of Customs makes an order permitting clearance and loading of the goods for exportation. Therefore the finding that the claim is time barred because it is filed beyond the period when counted from the date of ARE-1 is appears to be against the provisions Notification. This aspect has to be once again examined in the light of statute. Observation of the lower authority that interest is not admissible since provisions of Section 11BB of Central Excise Act, 1944 are not applicable is against the law. Provisions of Section 83 of Finance Act, 1994 clearly provide that provisions of Section 11BB are made applicable to service tax matters but this aspect has not been verified before rejecting the refund claim by both the lower authorities. The lower authorities appear to have not taken care to verify and record the facts correctly and have also not applied statutory provisions correctly. In the interest of justice, the impugned orders are required to be set aside and the matter is remanded to the original adjudicating authority to verify the facts within three months from the date of receipt of this order.
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