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2016 (12) TMI 96 - CALCUTTA HIGH COURT

2016 (12) TMI 96 - CALCUTTA HIGH COURT - TMI - Delayed payment of rebate claim - Section 11-BB of the Central Excise Act, 1944 - Held that: - the liability of the Revenue to pay interest under Section 11-BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11-B(1) of the Act and not on the expiry of the said period from the date on which the order of refund is made - the revenue directed to pay interest in accordance wit .....

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ount refunded by the Central Excise Authorities in terms of Section 11-BB of the Central Excise Act, 1944. Learned senior advocate for the petitioner submits that, the petitioner was entitled to certain rebate. It had applied for the same. In some cases the Authorities had allowed rebate. In some the Authorities had rejected the claim. Subsequently rebate claim was allowed with the order being silent on the matter of interest payment on the delayed payment of rebate claim. The claim on account o .....

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e months from the date on which the refund is made. Learned advocate appearing for the respondent submits that, the application for refund was mired with technical deficiencies and therefore the petitioner is not entitled to claim interest for such period. He refers to the observation made in this regard in the impugned revisional order. I have considered the rival contentions of the parties and materials made available on record. Ranbaxy Laboratories Ltd. (supra) has considered the question of .....

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