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2017 (7) TMI 163 - AT - Central ExciseRebate of NCCD, AED and Education Cess - denial on the ground that the manufacturer located in the State of Jammu & Kashmir had taken Self Credit of the elements of NCCD, AED and Education Cess under the scheme of N/N. 56/2002-CE - jurisdiction - Held that: - Section 35B(1) Clause (b) excluded the appeals against orders relating to rebate of duty of excise. However, as regard interest on rebate there is no exclusion provided in the said Section, therefore this Tribunal has jurisdiction to decide the appeal on the issue of interest on delayed payment of rebate therefore the objection of the AR, in this regard is hereby rejected. As regard the issue raised by the Ld. AR that the single member bench cannot heard the present appeal as the issue of rate of duty is involved. On careful perusal of the entire case paper, I find that the issue involved in the present case is limited to the grant of interest on the refund which has already been sanctioned there is no issue of rate of duty or interpretation of N/N. 56/2002-CE is involved in the present case - the refund become payable only by virtue of Section 88 of the Finance Act, 2008 by which Rule 18 was amended before that there was no occasion to grant the rebate to the appellant, therefore there is no delay in sanction of the refund. If there is a delay in sanction of refund/rebate in terms of Section 11BB, the interest is payable to the claimant after expiry of three months from the date of filing the refund application - In the present case the refund application was filed during the period February and April 2006 whereas the refund was sanctioned in June 2009. Therefore there is a delay after expiry of three months from the date of filing application, accordingly the appellant is entitled for the interest in terms of Section 11BB. Appeal allowed - decided in favor of appellant.
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