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2020 (11) TMI 192 - AT - Central ExciseInterest on delayed refund claim - claim of interest rejected on the ground that in terms of Section 35FF of Central Excise Act, 1944, interest is only to be granted after expiry of three from the date of order of appellate authority - HELD THAT:- I am in agreement with the claim of the learned Counsel that the amount of ₹ 15 Lakh deposited was not under the provisions of Section 35F and therefore, the provisions of Section 35FF which reads as under, will not apply - It is clear that Section 35FF is only for recoveries made under Section 35F. In these circumstances, I have no doubt in holding that order of Commissioner (Appeals) is incorrect and based on wrong premise. Learned Authorised Representative argued that no application for refund of interest is made under Section 11B on 24.12.2007 - the appreciation of learned Authorised Representative regarding Section 11B is improper and incorrect. The reference to refund of interest in Section 11B, is to the interest, if any, paid by the assessee along with duty. Section 11B does not apply to the claim of interest on the refund of duty to the appellant. In respect of claim of interest of duty to the appellant, Section 11BB applies - there are no merits in the argument of the learned Authorised Representative that the appellants were required to claim interest along with refund of duty. Section 11BB prescribes that interest is to be granted suo-moto along with refund. Appeal allowed - decided in favor of appellant.
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