TMI Blog2012 (10) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... considered as time barred and clause of unjust enrichment will not be attracted; directed the authorities to fund the excess duty paid by the assessee Interest on delayed payment of refund – Held that:- There is no principle enunciated that the liability to payment of interest must be computed from not the time an application is made under Section 11B(1) (referred to in Section 11BB of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench, Bangalore [2010 (251) E.L.T. 259 (Tri.-Bang.)] rejecting the appeal of the Revenue preferred against the Order-in-Appeal No. 6/2006 (H-III), C.E., dated 14-2-2006 of the Commissioner of Customs and Central Excise (Appeals), Hyderabad. 2. The respondent is a manufacturer of biscuits on job work basis for M/s. Ampro Products Ltd. During the period in question, the valuation of the goods was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und claim was sanctioned and was given to the assessee. As no interest was granted on the refund amount, the assessee filed an appeal and the Commissioner (Appeals) concluded that the interest liability accrued and by the order dated 14-2-2006 ordered payment of interest. Thereagainst, the Revenue preferred an appeal before the CESTAT. 4. By the order impugned, the learned CESTAT held that since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom a period of three months after an application was made by the assessee subsequent to an order dated 25-11-2003 of the CEGAT and therefore, notwithstanding the provisions of Section 11BB which ordain that if any duty ordered to be refunded under sub-section (2) of Section 11B to any applicant is not refunded within three months from the date of receipt of an application under sub-section (1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... int for calculation of the three months period beyond which interest is liable to be paid. 7. On the aforesaid premise, we discern no error of law let alone a substantial error warranting consideration of this appeal under Section 35G of the Central Excise Act, 1944. The appeal is accordingly rejected at the stage of admission, after hearing the learned Standing Counsel for Customs and Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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