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2016 (12) TMI 1215 - CESTAT, KOLKATARestoration of registration certificate of Respondent - amendment in the registration certificate by adding the address of manufacturer’s Premises-II of the Respondent - Whether the RC was lying with the HQ Anti-Evasion or with the Respondent herein? - Held that: - Under the existing factual matrix Adjudicating authority under Order-in-Original dated 10/9/2009 was justified in extending the benefit of doubt that original RC was seized by the officers of HQ Anti evasion and restored the RC of the Respondent and also ordered for suitable amendments. We also hold the original RC was with the department as Respondent was not to be benefitted in any way by withholding the original RC and benefit of doubt is given to the Respondent. Reasoning given by the first appellate authority in para 10 of Order-in-Appeal dated 11/5/2011 is thus logical and do not require any interference. So far as payment of interest on refund due under Section 11BB of the Central Excise Act 1944 is concerned, it is true that as per CBEC Circular No. 842/19/2006-CX dated 8/12/2006 and 682/73/2002-CX dated 19/02/02 it has been opined that refunds under Notification No. 33/99-CE dated 8/7/1999 are not refunds under Section 11B of the Central Excise Act, 1944. However, Jurisdictional Guwahati High Court on the same issue while deciding the case Amalgamated Plantations (P) Ltd. Vs. Union of India [2013 (11) TMI 589 - GAUHATI HIGH COURT] held that Section 11B of the Central Excise Act, 1944 does not exclude claim of refund made in terms of the notification dated 8-7-1999. Petitioners would, therefore, be entitled to interest under Section 11BB of the Central Excise Act, 1944 on the excise duty refunded to them - assessee entitiled to interest. Appeal dismissed - decided against Revenue.
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