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TMI Blog2010 (10) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of Central Excise duty under bond for the period July, 2006 to September, 2006 on 16-1-2007. The refund claim was sanctioned on 11-10-07. No interest was sanctioned on delayed refund. Aggrieved from the same, the respondents filed appeal before the Commissioner (Appeals) who remanded the matter to decide the issue of interest in light of section 11BB of the Central Excise Act, 1944 and revised instructions of Board. The Assistant Commissioner disallowed the interest on delayed payment of refund without personal hearing. Against that order the respondents preferred the appeal before the Commissioner (Appeals) who set aside the order of denial of interest on delayed refund and allowed the interest to be paid on the delayed refund. Aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per sub-Regulation 2(3) of Customs Refund Application (Form) Regulations, 1995, where on scrutiny if the application is found to be incomplete, the proper officers shall, within 10 working days of its receipt return the application to the applicant pointing out the deficiency. As the deficiency memo was not issued within 10 days of the receipt of refund claim, the respondents is entitled to receive the interest on delayed refund. To support this contention, he placed reliance on CCE, Hyderabad v. Paris Waves reported in [2008 (224) E.L.T. 295 (Tri-Bang)]. 4. Heard both sides. 5. I have considered the submissions made by both sides and find that in this case the respondents filed the refund claim on 16-1-07 which was sanctioned to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etail wherein the paragraph 4 of the said order is relevant to the facts of this case. It was held in that case that when the competent authority delayed the refund claim for one reason or another, the interest under 11BB immediately after the expiry of three months from the date of receipt of refund claim. In this case also, the proper officer has to sanction the refund claim within 3 months of receipt of application on 16-1-07. Hence, as per the provisions of section 11BB of the Act, the respondents is entitled to claim the interest beyond the period of three months of the date of filing of application for refund claim till the refund claim is realised as held by the lower appellate authority. Hence, I do not find any infirmity with the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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