TMI Blog2015 (11) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Ranbaxy Laboratories (2011 (10) TMI 16 - Supreme Court of India ), I hold that appellant is entitled to claim the interest for the period after three months from 2.8.2006 till 5.12.2012 - Decided in favour of assessee. - Service Tax Appeal No. 58249 of 2013 - ST (SM) - FINAL ORDER NOS. A/ 50269 /2015-ST(SM) - Dated:- 22-1-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Shri Bipin Garg, Advocate For the Respondent : Ms. Ranjana Jha, AR ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein interest is denied to the appellant. 2. The facts of the case are that the appellant paid certain amount on 31.3.04 under protest. The refund of the said amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.12, the said refund claim was sanctioned. Therefore, question of payment of interest does not arise. She further submits that concerned authorities were not known whether the appellant has filed the refund claim in the past or not ? She also relied on the decision of Larger Bench of this Tribunal in the case of Indian Thermoplastics (P) Ltd. vs. Commissioner of Customs [2004 (164) ELT 156 (Tri-LB) ]. She submits that in the case of Sulaki Chemicals Pvt. Ltd. (supra) the Honble High Court of Bombay has not considered the decision of the Larger Bench of this Tribunal in the case of Indian Thermoplastics (P) Ltd. and in the case of Ranbaxy Laboratories Ltd. (supra), the Honble Apex Court have not considered the decision of Larger Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the question formulated in para(1) supra is that the liability of the revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which order of refund is made. The decision of Hon ble Supreme Court is the law of land and the same is to be followed by all the Courts of India as per Article 141 of Constitution of India, which provides that the law declared by Supreme Court shall be binding on all courts within the territory of India. Thus, following the decision of the Honble Supreme Court in the case of Ranbaxy Laboratories (supra), I hold that appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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