TMI Blog2012 (11) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly - in favour of the assessee - 118 of 2004 - - - Dated:- 16-11-2011 - Sunil Ambwani and Kashi Nath Pandey, JJ. REPRESENTED BY : S/Shri K.C. Sinha and R.C. Shukla Counsels, for the Petitioner. Shri R.C. Shukla, Counsel, for the Respondent. [Order]. We have heard Sri R.C. Shukla, learned counsel for the department. 2. This appeal was admitted and was heard on the following question of law :- Whether interest on refund amount granted consequent to an order passed by Appellate Tribunal is payable to the opposite party after three months from the date of such order as held by the Larger Bench in the case of M/s. Coronation Spinning India reported in 2004 (170) E.L.T. 143 (Tri.-LB) or after three months from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in CEGAT against the order in appeal. 6. The CEGAT vide their Final Order No. A/248/03-NB-C, dated 14-5-2003 after considering the facts of the case of Commissioner v. Samtel India [2000 (39) RLT 974] ordered that :- The refund claim has been submitted much prior to 1-3-97, they are entitled for the same. Accordingly, we set aside the impugned order and allow the appeal with consequential relief. 7. The Department filed a Special Leave to Appeal against the order of CEGAT, which was dismissed by Hon ble Supreme Court vide order dated 6-12-04 (S.L.P. Civil CC 947/2004) [2005 (183) E.L.T. A118 (S.C.)]. 8. The Customs, Excise Gold (Control) Appellate Tribunal has by its short order dated 8-9-2004, allowed interest on refund clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not exceeding thirty per cent per annum as is for the time being fixed by the Central Government, by notification in the Official Gazette, on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty : Provided that where any duty ordered to be refunded under sub-section (2) of Section 11B in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the date immediately after three months from such date, till the date of refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuance of the Notification No. 6 of 1997-C.E. (N.T.) dated 1-3-1997. The CEGAT by its order dated 14-5-2003, held that the refund claimed has been submitted much prior to 1-3-1997, and thus the appellant is entitled to the same. The Supreme Court did not interfere with the order. The appellant was thus entitled to refund from the expiry of three months after the date of making application. We do not find that the Tribunal has committed any error in interpreting the provisions of Section 11BB of the Act, and allowed interest on refund, three months after the date of filing application of refund. In this case the entitlement to refund was prior to 1-3-1997 and not after any order passed by the Commissioner (Appeals), Appellate Tribunal or a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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