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2010 (5) TMI 40 - HC - Central ExciseClaim of interest on delayed rebate – petition for grant the statutory interest under Section 11BB of the Central Excise Act, 1944 on the delayed payment of rebate claims amounting to Rs 97,02,895/-. the Commissioner (Appeals), Central Excise, Delhi-I had allowed the appeals of the petitioner and directed the adjudicating authority to sanction the rebate and interest on the total amount of rebate at the applicable rate prevailing during the relevant period from the date immediately following the expiry of three months from the date of receipt of the application for rebate till the date of actual refund of duty paid on the goods exported. – Held that: the order dated 24.06.2008 passed by the Commissioner (Appeals) attained finality inasmuch as the Department did not carry the matter any further. It is, therefore, clear that the Assistant Commissioner had merely to comply with the directions given by the Commissioner (Appeals) in the appellate order dated 24.06.2008 and he was to merely carry out a ministerial function of computing the interest and making payment thereof. However, the Assistant Commissioner took it upon himself to examine the case as per his own understanding and, to our minds, has gone to the extent of overreaching the orders of his superior authority, that is, the Commissioner (Appeals). Once the Commissioner (Appeals) had clearly directed the grant of refund along with the statutory interest thereon, the Assistant Commissioner was left with no power to go behind that order. the impugned order to the extent it rejects the interest claim of Rs 97,02,895/-, is set aside. The Assistant Commissioner is directed to comply with the orders passed by the Commissioner (Appeals) within two weeks from today
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