TMI Blog2015 (10) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... this of the section the order made by such higher appellate authority or by the Court shall be deemed to be on order made under subsection 2 of Section 11B of the Act. It is clear that the explanation under Section 11BB of the Act. Manifestly interest under Section 11 BB of the Act becomes payable, if on an expiry of period of 3 months from the date of receipt of the application for refund, the amount claimed is not so 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 3 months from the date of receipt of the application under sub section 1 of Section 11BB of the Act becomes payable. - board have directed that responsibility sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of the enactment of Section 11BB. Thus the question is whether the respondent-assessee under the facts and circumstances is entitled to interest from the date of enactment of Section 11BB as already allowed or whether the respondent-assessee is entitled to interest from the expiry of 3 months from the date of its application and/or order of this Tribunal dated 25 th of June, 2007. 3. The learned A.R. states that according to Revenue interest on refund is allowable from the expiry of 3 months of the date of appellate order. The final order of the Tribunal was passed on 25/06/2007, wherein the Tribunal held that the credit of refund amount to consumer welfare fund is wrong and set aside the same and allowed the appeal with consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls), Appellate Tribunal or by the Court, then for the purpose of this section the order made by the Commissioner (Appeals), Appellate Tribunal or by the Court shall be deemed to be an order made under sub-section (2) of Section 11B of the Act. Thus, the purpose of introducing explanation was to introduce deeming fiction that for the purpose of sub-section (2) of Section 11B if the order is made not by the Assistant Commissioner or Deputy Commissioner, but by the higher authorities, the order made by the higher authorities shall be deemed to be an order made by the Assistant Commissioner or Deputy Commissioner for the purpose of sub-section (2) of Section 11B of the Act. The explanation has nothing to do with the postponement of the date fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act have held that it is manifest from the provisions of Section 11BB of the Act which come into play only after the order for refund has been made under Section 11B of the Act. 11BB of the Act lays down that in case any duty paid is found refundable and the duty is not refunded within a period of 3 months from the date of receipt of application, to be submitted under subsection 1 of section 11B of the Act, then the appellant shall be paid interest at such rate as may be fixed by the Central Government on expiry of a period of 3 months from the date of receipt of the application. The explanation appearing below proviso to Section 11BB introduces a deeming fiction that where the order for refund of duty is not made by the Asst. Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he consistent stand about its interpretation. That it is evident that interest is payable from the date of expiry of 3 months from the date of receipt of application under Section 11B(1) of the Act. Accordingly the respondent prays for dismissing the appeal of the Revenue, as the same is without any merit. 5. Having considered the rival contentions, I find that the impugned order does not suffer from any illegality or impropriety. Further the view taken by the learned Commissioner (Appeals) based on the ruling of the Hon'ble Bombay High Court in the case of Ballarpur Industries (Supra) have been affirmed by the Hon'ble Apex Court in the case of Ranbaxy Laboratories Limited (supra). 6. Thus, the appeal of the Revenue is dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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