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2019 (10) TMI 1412 - AT - Central ExciseInterest on delayed refund - actual date of filing of the refund application by the appellant - Section 11BB of the Central Excise Act,1944 - HELD THAT:- From the available records and the detailed date chart furnished by the appellant at page 8 – 11 of the appeal paper book, It is found that the refund application was filed by the appellant on 13.06.2005. The said refund application was decided by the Asst. Commissioner, vide his order dt.21.06.2009, as stated under para 2 of the impugned order dt.20.02.2018, under which the refund was sanctioned but was credited to the Consumer Welfare Fund on the ground of unjust enrichment. The unjust enrichment aspect relating to the said refund application dt.13.06.2005, after several rounds of litigation was resolved by the Commissioner (Appeals), vide the Order-in-Appeal dt.22.02.2016. Therefore, it is not correct to say that the refund application was filed by appellant on 22.07.2016 basing on the Order-in- Appeal dt.22.02.2016. The position of law in this regard has been well settled by the Hon’ble Supreme Court in the case of RANBAXY LABORATORIES LTD. VERSUS UNION OF INDIA AND ORS. [2011 (10) TMI 16 - SUPREME COURT], wherein it was held that Sec.11BB of the Central Excise Act lays down that, in case any duty paid, is found refundable, and if the duty is not refunded within the period of 3 months from the date of receipt of the application, submitted under Sub-Sec.(1) of Sec.11B of the Act, then the applicant shall be paid interest at such rate, as may be fixed by the Central Government, on expiry of a period of 3 months from the date of receipt of the application. Thus, the refund application was filed by the appellant on 13.06.2005 and the refund was finally paid on 15.09.2016, and in terms of Sec.11BB of the Central Excise Act, the appellant is entitled to the interest, at the rate as notified by the Central Government - appeal allowed - decided in favor of appellant.
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