2012 (5) TMI 272

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..... , DR For the Respondent   Heard both sides. Ld. DR raises a preliminary objection that the issue relates to grant of interest on rebate and hence the Tribunal has no jurisdiction to hear and decide these appeals.   2. The learned Vice President of the appellant-company argues that the rebate claims have already been settled and what the appellants are seeking is interest under Section .....

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..... ear appeals against orders relating to rebate of duty of excise. It is silent regarding interest on the rebate claims which are treated as refund claims under Section 11B of the Act. As such, the preliminary objection raised by ld. DR is overruled as there is no specific bar to hear appeals of this nature by the Tribunal.   4. Ld. DR also raises a second objection that though the total amoun .....

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..... from the date of filing the claims.   7. It is the contention of the appellants that in view of the delay, they should be paid interest as per the provisions of Section 11BB whereas the same has been denied by the original authority as well as the lower appellate authority leading to these appeals. The ground taken up by the department for such denial is that the appellants had gone to the H .....

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..... such of these, where there is a delay beyond 3 months from the date of filing the refund claim for grant of interest. The reason for which delay has occurred is not relevant and the grant of interest is not dependent on such reasons. Apparently, in this case, the department had filed an appeal in respect of a similar claim but in another case before the lower appellate authority and the same was .....

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..... the same should not be followed. The matter has also been dealt with at length in the case of Ranbaxy Laboratories Ltd. cited supra wherein the Hon ble Supreme Court has categorically ruled that interest has to be paid beyond the delay of 3 months from the date of filing the claim.   9. As such, the impugned orders denying interest to the appellants cannot be sustained. The same are set asi .....

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