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2015 (11) TMI 450 - AT - Central ExciseInterest in refund claim - whether the appellant is entitled to interest on the expiry of three months from the date of filing the application or on the expiry of this same period from the date on which the order of refund was made. - Held that:- refund claim was filed by appellant on 28/05/2010. According to the appellant they are entitled to interest from 28/08/2010 onwards as per the provisions of law. The Commissioner (Appeals) has taken the view that as the appellant was sanctioned refund by the order in Appeal No. 426/SVS/ GGN/2012 dated 23/10/2012 the appellant is entitled to interest on expiry of three months from of the date of order i.e.; from 31/01/2013 onwards. The Commissioner (Appeals) has interpreted section 11BB of the Central Excise Act, 1944 and held that as the refund claim was sanctioned vide order dated 23/10/2012 and the same was hand-delivered along with the request letter dated 25/10/2012 by the appellant in the office of the respondent on 31/10/2012, the date of receipt of application for a refund has to be treated as 31/10/2012 and not as 28/05/2010. - appellant had filed the claim for refund on 28/05/2010. Therefore as laid down by the Hon ble Supreme Court in the above decision the appellant is entitled to interest on the expiry of three months from the date of filing the application of refund. In such circumstances, the appellant herein is entitled to interest from 28/08/2010 to 14/02/2013 on which date the claim of refund was sanctioned/the crossed cheque was given. - Decided in favour of assessee.
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