TMI Blog2015 (4) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... oint Secretary ORDER These revision applications are filed by Commissioner of Central Excise, Kolkata III Commissionerate, Kolkata, against the orders-in-appeal No. 61-64/Kol-III/12 dated 14.05.2012 passed by Commissioner of Central Excise (Appeals), Kolkata. 2. Briefly stated that M/s Ess Dee aluminium Ltd., 1. Sagar Dutta Ghat Road, Kamarhati, Kolkata - 700058 submitted 4 rebate claims aggregating to ₹ 12,33,486/- to the Assistant Commissioner, Central Excise Khardah-II Division. 2.1 The said rebate claims were filed by the said exporter due to exportation of goods under Notification No. 19/2004-CX (NT) dated 06.09.2004 issued under Rule 18 of central Excise Rules, 2002 read with Section 11B of the Central Excise A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid the said excess amounts (erroneously sanctioned) aggregating to ₹ 94,993/- on 27.06.12 i.e. within 45 days. 3. Being aggrieved by the impugned orders-in-appeal, the applicant department has filed these revision applications under Section 35 EE of Central Excise Act, 1944 before Central Government on the following grounds : 3.1 That the Appellate Authority erred in invoking Section 37B read with Section 11AB (1) of the Central Excise Act, 1944. Section 37B deals with orders, instructions directions issued by CBEC to Central Excise Officers with respect to uniformity in classification of excisable goods or with respect to levy of duties of excise. But, in the instant case, the erroneous refund cannot' be considered to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est in terms of section 11AA of Central Excise Act, 1944. Respondent party has-repaid the amount of ₹ 94, 993/ to department and they are ready to pay the interest also as leviable under section 11AA ibid. Government notes that as per section 11AA, the person who is liable to pay duty shall in addition to the duty be liable to pay interest at the rate specified in sub-section (2). These statutory provisions are quite clear and interest is payable automatically. The respondent has already accepted their interest liability. As such, Government orders that in this case interest is payable in terms of section 11AA of Central Excise Act, 1944. The impugned order-in-appeal is modified to this extent. 8. The revision application succeed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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