TMI Blog2015 (11) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... 905/-. Therefore, the provisions of Section 27A of the Customs Act, 1962 is clearly attracted and the said section provides for grant of interest on the expiry of three months from the date of refund application till the date of grant of refund irrespective of when the order for refund was actually passed. The ratio of the judgment of the Hon'ble Apex Court in the case of Ranbaxy Laboratories cited [2011 (10) TMI 16 - Supreme Court of India] and of the Hon'ble High Court of Bombay in Voltas (2004 (9) TMI 116 - HIGH COURT OF JUDICATURE AT BOMBAY) would apply to the facts of the case. However, since Section 27A of the Customs Act itself came into force only in May, 1995 and the appellant has claimed the interest for the period from 1-12-1995 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-1996 against which the appellant preferred an appeal before the lower appellate authority who dismissed their appeal. The appellant preferred an appeal before this Tribunal and this Tribunal vide order No. A/427/WZB/2007/CSTB/C-I, dated 26-7-2007 [2007 (220) E.L.T. 160 (Tribunal)] allowed their appeal. After the receipt of the order, the appellant filed refund application for refund of duty as well as interest. The original authority vide order dated 23-12-2008 allowed the refund of duty for ₹ 30,53,905/- but did not grant the refund of interest. The appellant preferred an appeal before the Commissioner (Appeals), who held that the payment made by the appellant in 1994 at the instance of DRI was not a payment of duty in pursuance to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I [2011 (273) E.L.T. 3 (S.C.)] wherein it was held that interest on delayed refund is payable under Section 11BB of the Central Excise Act, 1944 on the expiry of three months from the date of receipt of application under Section 11B and not from the date of order of refund or appellate order allowing such refund. He argued that the same principle will apply in the case of Customs refund also and therefore, they are rightly entitled for the benefit of interest. He also relies on the judgment of this Tribunal in the case of Toyota Kirloskar Auto Parts P. Ltd. v. CC, Bangalore [2009 (240) E.L.T. 124] and Bipin Silk Synthetics [2007 (213) E.L.T. 442] and the judgment of Hon'ble High Court of Bombay in Voltas Ltd., 2005 (179) E.L.T. 29 in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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