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2015 (10) TMI 511 - CESTAT AHMEDABAD

2015 (10) TMI 511 - CESTAT AHMEDABAD - TMI - Delay in sanction of refund claim - Demand of interest - Held that:- If a refund claim is not paid within 3 months from the date of its receipt then interest at prescribed rates become payable from the date of completion of 3 months till the same is paid. In the present case, a refund amount of ₹ 1,91,250.00 was appropriated with respect to some confirmed dues which was later on set aside. For this amount of ₹ 1,91,250.00 refund claim earl .....

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m is allowed.

Amounts paid at the time of investigation cannot be denied interest on the grounds that the amount paid was not duty and not entitled to interest. Similarly, in the case of CCE Kanpur Vs Kothari Products Ltd (supra) CESTAT Delhi held that interest has to be paid on delayed sanction of refund on account of penalty and interest when appropriated earlier. - Decided in favour of assessee. - Appeal No.E/12710/2013 - Order No. A/10998 / 2015 - Dated:- 13-7-2015 - Mr. H.K. Thak .....

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5.00 was paid by the Appellant before issuing of show cause notice in an investigation undertaken by the Revenue. That total payments of ₹ 9,45,255.00 made included ₹ 6,93,475.00 on account of duty and interest, ₹ 50,000.00 as personal penalty and ₹ 2,51,750.00 as interest. That another amount of ₹ 8,252.00 was paid with respect to Education cess. That CESTAT vide Order No.A/1982-1983/WZB/AHD/ 2011, dt.08.11.2011, set aside the OIA No.Commr(A)/219 & 230 VDR-II/2 .....

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1,91,250.00 (wrongfully appropriated)]. That entire refund of ₹ 12,44,727.00 was sanctioned under OIO No.Ref/Div.Wag/10/11-12, DT.06.02.2012 but without any interest for late sanction. 2.2 Learned Advocate relied upon the following case laws to argue that interest under Section 11BB of the Central Excise Act, 1944 is payable to the Appellant after 3 months from the date of receipt of the refund claim or after 3 months from the date of an order on a issue decided by the Appellate authority .....

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s settled by CESTAT hence no interest is due to the Appellants. Learned Authorised Representative, therefore, strongly defended the order passed by the First Appellate Authority. 4. Heard both sides and perused the case records. The provisions regarding payment of interest on delayed payment of refunds are covered by Section 11BB of the Central Excise Act, 1944, reproduced below:- Section 11BB.?Interest on delayed refunds. If any duty ordered to be refunded under sub-section (2) of section 11B t .....

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of such duty. 4.1 As per the above provision, if a refund claim is not paid within 3 months from the date of its receipt then interest at prescribed rates become payable from the date of completion of 3 months till the same is paid. In the present case, a refund amount of ₹ 1,91,250.00 was appropriated with respect to some confirmed dues which was later on set aside. For this amount of ₹ 1,91,250.00 refund claim earlier filed was appropriated which was not held proper. In the present .....

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