TMI Blog2015 (1) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in any eventuality. As per these provisions, interest payment accrues from the expiry of three months from the date of refund applications made under Section 11B(1) of the Central Excise Act 1944. - Decided in favour of assesse. - Appeal No.E/114/2007-DB - Order No. A/12321/2014 - Dated:- 22-12-2014 - MR. P.K. DAS AND MR. H.K. THAKUR, JJ. For the Appellant : Shri Anand Nainawati, Adv. For the Respondent : Shri G. Jha, A.R. JUDGEMENT Per: H.K. Thakur 1. This appeal has been filed by the appellant with respect to OIA No.573/2006/491(RAJ)COMMR(A)/RP/RAJ, dt.13.10.2006. The issue involved in the present appeal is whether appellant is eligible to interest under Section 11BB of the Central Excise Act 1944, on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest gets postponed by any order of the Court. He relied upon the following case laws:- i) M/s Tirupati Pipe Allied Industries Pvt.Ltd. Vs CCE 2008 (227) ELT 247 (Tri-Mum) ii) M/s Aglowmed Ltd Vs CCE Vapi 2009 (233) ELT 413 (Tri-Ahmd) iii) M/s Ranbaxy Laboratories Ltd Vs UoI 2011 (273) ELT 3 (S.C.) iv) M/s J.K. Cement Works Vs ACCE C 2004 (170) ELT 4 (Raj.) and AC Vs M/s J.K. Cement Works 2005 (179) ELT A-150 (S.C.) v) M/s Jayanta Glass Ltd Vs CCE Kolkata 2004 (165) ELT 516 (Tri-LB) vi) M/s Rama Vision Ltd Vs CCE Meerut 2004 (170) ELT 13 (Tri-LB) vii) M/s Surajbhan Synthetics (P) Ltd Vs CCE 2014 (301) ELT 386 3. Shri G. Jha, (A.R.) appearing on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8, whereby a direction was issued to fix responsibility for not disposing of the refund/rebate claims within three months from the date of receipt of application, the Board has reiterated its earlier stand on the applicability of Section 11BB of the Act. Significantly, the Board has stressed that the provisions of Section 11BB of the Act are attracted automatically for any refund sanctioned beyond a period of three months. The Circular reads thus: Circular No. 670/61/2002-CX, dated 1-10-2002 F. No. 268/51/2002-CX.8 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject: Non-payment of interest in refund/rebate cases which are sanctioned beyond three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1998 (100) E.L.T. T16] wherein Board has directed that responsibility should be fixed for not disposing of the refund/rebate claims within three months from the date of receipt of application. Accordingly, jurisdictional Commissioners may devise a suitable monitoring mechanism to ensure timely disposal of refund/rebate claims. Whereas all necessary action should be taken to ensure that no interest liability is attracted, should the liability arise, the legal provision for the payment of interest should be scrupulously followed. (Emphasis supplied) 12. Thus, ever since Section 11BB was inserted in the Act with effect from 26th May 1995, the department has maintained a consistent stand about its interpretation. Explaining the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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