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2018 (12) TMI 922 - AT - Central ExciseInterest on delayed refund - relevant date - whether the date of refund application as required in Section 11B of the Customs Act has to be the date of application on which it has been filed or it has to be the date on which the deficiencies in the application got corrected? Held that:- When even read with Section 11BB of Central Excise Act that for the payment of interest after three months from the date of receipt of refund application, the applicant shall be entitled for the interest at the rate as prescribed. The provision is nowhere expressing about “application” to be called so only in case it is supported by the requisite documents - The law has been settled that the fiscal legislation has to be construed strictly and one has to look merely at what is said in the relevant provision. It is also apparent from record that the deficiency, whatever, noticed in the application was informed to the applicant after 15 days. It is Department’s acknowledged case that the application was filed on 15.03.2017 and the copy of the Final Order was asked from the applicant vide the Department’s letter dated 30.03.2017 - the statute is not making any distinction in the date of receipt of application from that of the receipt of the application complete in all respect. The explanation as relied upon by Commissioner (Appeals) of some Custom Refund Regulations cannot supersede the statute and the mandate thereof in the Section 11B and 11BB of the Central Excise Act, 1944. Appeal allowed - decided in favor of appellant.
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