9911796707
TMI Blog2015 (10) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... he date of the appellate order. 2. The brief facts are that the respondent-assessee had filed refund claims in the year 2008 which were allowed in part. Being aggrieved they preferred appeal before the Commissioner (Appeals), who vide his order in the year 2009 allowed refund as claimed. Consequent to the orders of Commissioner (Appeals) of Central Excise and Customs allowing the appeal filed by the respondent-assessee against Order-in-Original passed by the Dy. Commissioner of Central Excise and Customs, setting aside the impugned order, the refund claim was filed by the respondent-assessee vide the application dated 16/1/09 duly received by the Revenue on 20/1/09. The assessee informed that they had filed refund application on 11.03.2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (273) ELT 3 (SC) delivered vide order dated 21.10.2011 in which it is held that the assessee is entitled to interest on refund from the date on which three months end from the date of application. The relevant paragraphs 9 and 10 of the ruling of the Apex Court are reproduced for ready reference: "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 Act, then the applicant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to look merely at what is said in the relevant provision; there is nothing to be read in; nothing to be implied and there is no room for any intendment. (See: Cape Brandy Syndicate Vs. Inland Revenue Commissioners [1921] 1 K.B. 64 and Ajmera Housing Corporation & Anr. Vs. Commissioner of Income Tax (2010) 8 SCC 739.." 5. The Hon'ble Apex Court also took notice of Circular dated 1/10/02 issued by CBEC which referred to its earlier Circular dated 2/06/98, whereby 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 reiterated its earlier stand on the applicability of section 11BB of the Act. Significantly, the board has stressed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
