TMI Blog2016 (1) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... of any appellate / revisionary proceedings cannot justify non-sanction of such refunds. The law does not acknowledge recoveries to any such excuse or loopholes. Section 11BB is intended to ensure accountability on the part of revenue officials. To place the legally provided for interest on the backburner for any reason whatsoever would be tantamount to defying legislative intent. The tax autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etrospective amendment of Finance Act, 2000, following notice issued by Additional Commissioner of Central Excise, Nasik, sought refund on the basis of adjudication order which, relying on notification no. 43/1997-ST dated 5 th November 1997 dropped proceedings. After protracted recourse to appeal and review, the Tribunal in order no. A/1456-1457/13/CSTB/C-I dated 4 th April 2013 held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at different times, the appellant s claim for refund arise from refund application dated 8 th September 2004 following the dropping of the original demand vide order no. 228/2004 dated 30 th August 2004. Undoubtedly, the matter was thereafter taken up and disposed off in manifold ways on different occasions till the amount was finally released in 2014. 5. Section 11BB of Central Excise Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity and non-responsiveness on the part of tax authorities. 7. That the duty was wrongly collected was known as far back as 2004. Revenue has no justification to support holding back of the wrongly credited amount. Section 11BB must be enforced in this matter. 8. Accordingly, the appeal is allowed and the original authority is directed to release the interest due till date of payment of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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