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2016 (11) TMI 101 - CESTAT MUMBAIEntitlement of interest - delayed refund - whether appellant entitled to interest from three months of the filing of their refund application till the sanction of the refund? - adjudicating authority with the claim that there is no delay in sanctioning of refund - Held that: - the refund claim was filed by the appellant on 3.9.2001. It is because of the rejection of the refund claim, the matter had travelled upto the Tribunal and as per the Tribunal s order dated 27.9.2003, the department had sanctioned the refund on 19.1.2004. Though the refund was sanctioned as per the order of the Tribunal, but it is the same refund claim which was filed on 3.9.2001. This issue is no longer res integra as the Hon’ble Supreme Court in the case of Ranbaxy Laboratories Ltd.[2011 (10) TMI 16 - Supreme Court of India] held that the interest on the refund under Section 11BB shall be given from three months of the date of filing the refund application - the appellant is legally entitled for interest from three months of the date of filing the application till the sanction of refund claim - appeal allowed - decided in favor of appellant.
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