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M/s. Enlightment99 Software Consultants Pvt. Limited Versus Commissioner of Central Excise & ST., Vadodara

2015 (4) TMI 574 - CESTAT AHMEDABAD

Interest claim on refund claim - Assessee demand interest after three months from the date of filing of refund claims till the date of refund claimed were paid to the appellant under Section 11B and Section 11BB of the Central Excise Act, 1944 which has been denied by the lower authorities - Held that:- Following decision of Ranbaxy Laboratories Limited vs. UOI [2011 (10) TMI 16 - Supreme Court of India] - appellant is entitled to interest after three months from the date of filing of refund cla .....

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PJ/148/VDR-I/2013-14 dated 18.6.2013. 2. Shri S.R. Dixit (Advocate) appearing on behalf of the appellant argued that the refund claims filed by the appellant in 2004 were rejected by the adjudicating authority under OIO No. III/ST/632 & 633/Refund/2008-2009 which was upheld by first appellate authority under OIA No. Commr(A)/310 & 311/VDR-I/2010 dated 01.11.2010. That appellant s appeal against Order-in-Appeal dated 01.11.2010 was allowed by CESTAT s order No. A/700-701/WZB/AHD/2012 dat .....

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lower authorities. He relied upon Hon'ble Supreme Court s judgment in the case of Ranbaxy Laboratories Limited vs. UOI [2011 (273) ELT 3 (SC)]. 3. Shri J. Nair (Authorised Representative) appearing on behalf of the Revenue strongly defended the OIA dated 18.6.2013 passed by the first appellate authority and argued that refund claims were sanctioned and paid to the appellant within three months from the receipt of order dated 16/5/2012 passed by CESTAT. 4. Heard both sides and perused the cas .....

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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 Act, then the applicant shall be paid interest at such rate, as may be fixed by the Central Government, on expiry of a period of three months from the date of receipt of the application. The Explanation appearing below Proviso to Section 11BB introduc .....

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ecomes payable under Section 11BB of the Act. Manifestly, interest under Section 11BB of the Act becomes payable, if on an expiry of a period of three months from the date of receipt of the application for refund, the amount claimed is still not refunded. Thus, the only interpretation of Section 11BB that can be arrived at is that interest under the said Section becomes payable on the expiry of a period of three months from the date of receipt of the application under sub-section (1) of Section .....

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