TMI Blog2013 (11) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... r of refund is made - Following decision of Ranbaxy Laboratories Ltd. Versus Union Of India and Ors. [2011 (10) TMI 16 - Supreme Court of India] - Decided against Revenue. - Appeal No.Cus.Ap.43/09 - ORDER NO.A-71053/2013 - Dated:- 13-9-2013 - Dr. I.P.Lal, J. For the Appellant : Shri Sukhendu Bhattacharjee, Advocate Shri Rathindra Nath Bandhopadhyay, Consultant For the Respondent : Shri S.Chakraborty, A.C.(A.R.) JUDGEMENT Per Dr. I.P. Lal. 1. Revenue has filed this Appeal against Order-in-Appeal No.Kol/Cus/CKP/227/08 dated 17.09.2008. 2. Briefly stating, facts of the case are that the Respondent (i.e. the importer) had filed the refund application for Rs.28,26,491.47 on 28.10.2002 on the ground that the Hon ble Cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refunded under Sub-Section (2) of Section 27 to an applicant is not refunded within three months from the date of receipt of application under sub-section (1) of that Section, there shall be paid to that applicant interest at such rate, (not below five per cent) and 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 receipt of such application till the date of refund of such duty. Explanation- Where any order of refund is made by the Commissioner(Appeals), Appellate Tribunal (National Tax Tribunal) or any court against an order of the (Assistant Commissioner of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held that interest of delayed refund is payable under Section 11BB of the Central Excise Act, 1944 on the expiry of three months from the date of receipt of Application under Section 11B and not from the date of order of refund or Appellate Order allowing such refund. The Hon ble Court has observed as under:- 9. It is manifest from the afore-extracted provisions that Section 11BB of the Act comes into play only after an order for refund has been made under Section 11B of the Act. Section 11BB of the Act lays down that in case any duty paid is found refundable and if the duty is not refunded within a period of three months from the date of receipt of the application to be submitted under sub-section (1) of Section 11B of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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