TMI Blog2010 (9) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... , JJ. REPRESENTED BY : Shri Bhaskar Reddy Vamireddy, Counsel, for the Appellant. Shri A. Rajasekhar Reddy, Standing Counsel, for the Respondent. [Judgment per : R. Kantha Rao, J. (Common)]. C.E.A. No. 87 of 2007 arises out of the order passed in Appeal No. E/1197 of 2005 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench (C.E.S.T.A.T.), Bangalore, whereas, C.E.A. No. 88 of 2007 is filed against the Appeal No. E/1198 of 2005 on the file of the C.E.S.T.A.T., Bangalore. 2. Since in both the appeals, the questions of law arise for consideration by this Court are one and the same concerning the same parties, we dispose of the appeals by the following common judgment. 3. We have heard Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 88 of 2007 on 10-5-2004 filed applications for refund of excess duty under Section 11B of the Central Excise Act, 1944. The said claim of refund was rejected by the Assistant Commissioner by his orders dated 13-7-2004. 5. Feeling aggrieved, the appellant in C.E.A. No. 87 of 2007 filed Appeal No. 11 of 2005 and the appellant in C.E.A. No. 88 of 2007 filed Appeal No. 10 of 2005 before the Commissioner, Central Excise, Abids, Hyderabad. The Commissioner of Appeals, Central Excise, Hyderabad allowed the appeals by his order dated 21-4-2005 and vide proceedings dated 31-4-2005 the Assistant Commissioner, Central Excise has refunded the excess duty paid by the appellant. However, in his order, no interest-cum-refund amount was granted and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Act only for the period after expiry of three months from the date of receipt of claim application despite the fact that the duty was paid under protest and claimed refund in the year 2001 itself and also whether the appellant is entitled for interest from the date of payment till the date of refund since the duty was paid under protest as the purchase price of LPG cylinders was not finalized by the time of clearance of goods and therefore, (2) Whether the appellant is entitled for interest from the date of payment till the date of refund under Section 11B(2) of the Central Excise Act on the difference of excise duty. 9. The contention of the appellant that the applications for refund were submitted on 4-1-2001, 8-3-2001 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fference of excess is refundable. 10. Under Section 11BB of the Central Excise Act, 1944, if any duty is not refunded within three months from the date of receipt of application under sub-section (1), the interest shall be paid on such duty from the date immediately after expiry of three months from the date of receipt of such application till the date of refund of such duty. In Union of India and Another v. Shreeji Colour Chem Industries - (2008) 9 SCC 515 = 2008 (230) E.L.T. 199 (S.C.), the Supreme Court dealing with appropriate procedure relating to claim of interest on refund held as follows : If a claim of interest is on equitable grounds, a written demand therefore is imperative. Where the respondent made a written demand of inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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